Financiamento de prêmios de seguro de vida

Adicionar uma estratégia de empréstimo a seus planos imobiliários pode proteger seus herdeiros no futuro — e sua posição financeira hoje. Para os executores de seus bens, pagar impostos relacionados à morte pode precipitar uma crise de liquidez — forçando-os a vender apressadamente ativos que, de outra forma, seriam herdados por seus beneficiários, ou resultando em outros desfechos indesejados.

O que é o Financiamento do Prêmio de Seguro de Vida?


Uma maneira de planejar os impostos sobre o patrimônio

O financiamento de prêmios de seguro de vida pode ajudar você a maximizar o patrimônio de seus herdeiros e manter seu legado intacto. 

Uma maneira de proteger os futuros herdeiros é por meio de um seguro de vida para que, no momento de sua morte, os impostos de propriedade possam ser pagos com os rendimentos de uma apólice de seguro de vida de alto valor. Normalmente, em tais arranjos, a apólice é mantida separada do resto do patrimônio, em um fideicomisso.1

Uma apólice de seguro pode beneficiar diretamente seus herdeiros e outros beneficiários. Os lucros da política podem ser usados para:

  • Cobrir os impostos patrimoniais e assim evitar a liquidação de ativos ou o prejuízo de uma carteira de investimentos
  • Manter o controle de ativos significativos ou ilíquidos, tais como uma posição de ações concentrada ou ativos imobiliários.
  • Fornecer fundos para sustentar um negócio

Muitos de nossos clientes consideram o financiamento de seus prêmios de seguro de vida a fim de reduzir as implicações fiscais de contribuir com bens para um fundo.

Por que fazer um empréstimo?

 

Não é de se estranhar que a implementação de tal proteção tenha um custo significativo, na forma de prêmios anuais de apólice. Como resultado, muitos clientes optam por financiar esses custos com um empréstimo garantido pelo valor de resgate de dinheiro da apólice, além de títulos negociáveis.

Esta abordagem tem o benefício adicional de ser eficiente do ponto de vista fiscal: os fundos que o trust toma emprestados para pagar os prêmios anuais e as despesas com juros geralmente estão disponíveis, livres de impostos sobre doações.

O financiamento do custo de uma apólice de seguro de alto valor pode beneficiar você e, em última instância, seu patrimônio de muitas maneiras, agora e no futuro, permitindo que você:

  • Maximize a cobertura do seguro sem afetar negativamente seu fluxo de caixa atual (ou estilo de vida)
  • Evite a necessidade de vender ativos — e, potencialmente, desencadear um evento tributável — para cobrir o custo dos prêmios
  • Permita que os investimentos dentro da política cresçam livres de impostos de renda
  • Tenha acesso à liquidez a uma taxa de juros muitas vezes mais baixa do que um "empréstimo de apólice".

Uma oportunidade de "transporte" também pode existir: Se a taxa de juros cobrada sobre o empréstimo for inferior à taxa de retorno obtida sobre o valor em dinheiro da apólice, pode haver uma apreciação potencial.

 

Riscos a considerar no financiamento do Prêmio de Seguro de Vida:


Há riscos inerentes a qualquer estratégia de empréstimo. Estes incluem flutuação da taxa de juros, volatilidade do mercado e a possibilidade de quebra de garantias, o que pode levar a uma chamada de margem. Antes de decidir se deve financiar a aquisição de um seguro de vida de alto valor através de empréstimo, recomendamos que você discuta seus objetivos com sua equipe do J.P. Morgan, bem como com seus assessores jurídicos e fiscais.

 

Empréstimo Especializado

1O trust deve ser confiado a uma parte independente e não subordinada para evitar a exposição às regras indiretas de "incidências de propriedade" do contrato de seguro estabelecidas sob o IRS Sec. 2042.

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