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Valuation ashar


Cost Free
Presentation Length 1.0 hour

Recorded DateDecember 13, 2018
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

New valuation methodologies for life insurance use real-time comparative data from the secondary market for life insurance for HNW (high net worth) clients. The Secondary Market Valuation (SMV®) gives tax practioners an alternative appraisal to the safe harbor Form 712 values in situations where the IRS has defined no definitive rules. Health agnostic valuation methodologies are outdated and often grossly over value universal life insurance products involved in transfer or sale. The SMV®, is a mark-to-market life insurance valuation that incorporates individualized longevity analytics and complies with the IRS willing buyer/willing seller definition of fair market value.
Learning Objectives:

  • Review the impact of the Tax Cuts and Jobs Act of 2017 regarding the taxation on the sale of a life insurance policy in the secondary market.

  • Understand the value of having an alternative valuation to determine fair market value for tax scenarios where IRS rules are not specific.

  • Recognize planning scenarios where it’s important to get an SMV® value to ensure all options are discussed with clients and they can make informed decisions about life insurance and whether to hold/pay/change/sell such as:

    • An alternative to Form 712/ITR values

    • Term policies have SMV® value

    • Charitable life settlement gifts of cash

    • Business-owned policy appraisal - M&A

    • ILIT policies – appraise for SMV® value

    • Longevity analytics – planning horizon

    • Fiduciary duty – client best interests

    • Policies no longer wanted or needed

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Jon B. Mendelsohn is co-founder and Chief Executive Officer of the Ashar Group and Ashar SMV. Ashar serves insurance professionals and fiduciaries as an independent advanced planning resource in the secondary market for life insurance. Independent services include policy valuations, life settlements, and longevity services.

Since launching Ashar Group in 2003, Jon has been an influential member of the industry, serving as an advocate for best practices and transparency. He has worked tirelessly to collaborate with members of the insurance and financial services, legal, and trust communities. Jon obtained years of hands-on experience in all facets of the Secondary Market and valuation process by working closely with estate and business planning firms. Over the past decade, he has developed unique and proprietary processes that save advisors valuable time and manage client expectations in a responsible manner.

Mr. Mendelsohn earned two bachelors and a master’s degree from the University of Florida. He participated in the Strategic Coach program for 6 years to continue to develop both professionally and personally. He is proud to serve as a member of Forum 400, a past board member of the Life Insurance Settlement Association, the Customer Advisory Board for 21st Services Underwriting, and a proud supporter of the company cause, The Crohn’s and Colitis Foundation of America. He and his family reside in Orlando, Florida.

About Our Presenter

Ashar Group is an independent resource with fiduciary responsibility to you and your clients. We appraise life insurance assets, provide longevity analytics, and life settlements.