客户端场景

乔和玛丽，准备退休

乔, 64, 为现任雇主工作超过15年, 并希望在未来五年内退休. 他63岁的妻子玛丽在当地一家医院工作了近30年. 乔的退休计划已经留在了他以前的雇主那里, 他现在所在的地方有一个401(k)计划. 玛丽有403(b)计划和医院的养老金. 他们希望在五年内退休.

乔 and Marie look at the stock market’s substantial decline in 2008 and 2009 and they are scared that it could happen again in the future. They want to have a strategy in place to create a predictable income stream for their retirement. They also think consolidating their various accounts and retirement plans is probably a smart idea.

在我们第一次见乔和玛丽的时候, we learned about their backgrounds; their children and grandchildren, 成长的过程是怎样的, 他们的父母都活到了八九十岁.

在我们第二次会议上, we suggested a strategy using a diversified investment program with a guaranteed pension-like income benefit attached. 在接下来的五年里，直到退休, the client will be able to know what their future income will be - based on a predictable accumulation of income - and at retirement, 能够保证夫妻双方的终身收入. 他们喜欢这个策略. We did all the necessary forms to consolidate old retirement plans into an IRA rollover with the predictable income accumulation benefit and future income for life 乔 and Marie.

蒂姆和莫林，已经退休，收入不可预测

蒂姆和他的妻子莫琳都快60岁了，已经退休了. 他们在银行有大量现金，但所得的应税利息却很低. 蒂姆和莫林觉得他们可以用手头的钱做得更好, 但是来自钱的收入必须是可预测的. And they would like to use some of that additional income from their assets so they can travel – both on their own and with their children and grandchildren.

蒂姆和莫林想要安排好夫妻双方都能有自己的收入. 多年来，他们一直被告知，在这个时候，他们将支付非常低的税收. 在现实中, 他们要付很高的税, 因为他们不再有退休金和抵押贷款利息扣除. 值得庆幸的是，他们都很健康，需要扣除的医疗费用也很少.

We suggested and implemented a tax-deferred investment strategy that has a future guaranteed income benefit attached and would pay income to both spouses. 因为它的特殊税收待遇, 超过50%的未来收入是有保障的，也将是免税收入, 因为他们已经有了养老金和社会保障收入，而且很少, 到没有分项扣除. 他们将能够在该计划中追加存款.

蒂姆和莫林喜欢知道他们现在有了可预测的收入. They like doing much better than the bank and they like the fact that they are betting on longevity to provide lifetime income for each spouse.

费利西亚，医生，寻求最大化未来免税退休收入

费利西亚, 59, 一名医生, is a high-income professional that wanted to put an additional plan in place to provide a future income stream during retirement. 我们了解了费利西亚的背景、工作经历，以及她对理想退休生活的描述. 她想要尽可能多的未来免税收入, 预计她的税收会比现在高.

It became clear to us that she would not be a good candidate for a traditional qualified retirement plan, 以及相关的提款限制和应税支出.

我们建议单独控制, completely portable plan into which the practice makes a 100% deductible contribution that results in a slightly more than 50% taxable income charge to the individual. 该计划还规定了免税积累和免税分配给个人.

费利西亚不知道她还有这样的选择, 当我们向她解释时，她非常高兴. 费利西亚实施了这个计划，现在她正顺利地走向舒适的退休生活.

本地公司寻求可扣除的关键人员增强退休福利计划

今天，许多公司和私人控股企业面临多重挑战, 发展增强型福利项目时的障碍和限制.

We met a local company after being referred to them by their certified public accountant (CPA).

They had existing traditional retirement plans in place and wanted to implement an additional retirement benefit to supplement those plans for specific key and high-producing employees and associates.

在获得他们现有退休福利的总体情况后, 我们提出了一个策略, under current tax law allow the company to bonus specific individuals and obtain a 100% business deduction for that bonus.

对个人, 他们将获得额外的福利，允许进行递延纳税积累, 在59-1/2岁之前获取计划值，不受惩罚, 以及退休后的免税收入, 基于设计.

在满足一些基本要求的情况下，该方案允许安装. The local business was extremely pleased to hear this idea and implemented the program with all of the oversight during the process by their certified public accountant.

The end result was another pleased company in our community that was able to benefit from an independent organization like The Financial Group of Philadelphia after receiving a personal introduction from their long-time certified public accountant.

医疗实践面临变化

知道全国医学界正在发生巨大的变化, 就连当地的医疗实践也试图走在变革的前沿.

我们最近接触了两种当地的医疗实践:

One medical practice is a specialty medical practice that has approximately 50 staff and seven partners.

The seven partner physicians wanted to find out if they could install an additional supplemental plan that would allow for retirement and separation from the practice after the minimum tenure was met. 现有的传统退休计划, 因为年龄的不同, 没有考虑到未来退休价值的最大化.

经注册会计师介绍后, we were able to implement a strategy that allowed for an additional plan which provided substantial tax-deductible contributions for each of the physician partners in the six figure level contribution amount for each partner.

The CPA was pleased as it provided a substantial tax-deduction and the physician partner was pleased because those large tax-deductible contributions put them all closer to their future retirement income goals.

在城市的另一边，一家当地卫生系统最近收购了另一家诊所.

作为转变的一部分, the existing staff and physicians of the medical practice needed to make decisions relating to their existing retirement and benefits of the private practice since their new benefits would be provided and offered by the health system. 我们是由我们现有的医疗实践客户之一介绍到这个医疗实践的.

The medical practice was extremely pleased that we were able to help not only the physician partners but all of their staff relating to decisions and options about their existing retirement plans and benefits done all on an individual level.

Being an independent firm gave us the flexibility to serve all of the desires and wishes from the office receptionist up the senior physician. They were also pleased that we are available to provide financial education and assistance with choices relating to new benefits offered by the health system which will now be their employer.

Everyone concerned was pleased that our firm was able to help both of these practices as they entered different stages of their life.

Case studies on this page are hypothetical examples of the various approaches that can be taken to assist clients with their insurance planning needs. The results depicted within this communication are unique to the hypothetical cases presented and should not be construed as a guarantee of future results.