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WealthBuilder® Annuity

Course Objective


            This course was created to teach advisors (CPAs, EAs, accountants, attorneys, financial planners, and insurance advisors) about the problems with traditional non-qualified deferred compensation (NQDC) and two unique but simple alternatives to NQDC.  


            NQDC is traditionally a topic that most advisors think only works in large C-Corporations that retain earnings and is mainly used to retain key employees.  While that is the old use of NQDC, through the topics learned in this material, advisors will learn how to bring one unique income tax deferral plan to small business owners and with a second plan advisors will learn how to improve, in a dramatic way, the use of old school NQDC. Readers will also learn how the American Jobs Creation Act of 2004 negatively affected traditional NQDC.


WealthBuilder® Annuity

Non-Qualified Deferred Compensation

And The Leveraged Bonus Plan


1) Introduction


2) WealthBuilder® Annuity (Helping clients income tax defer $50,000-$5,000,000 a year to a non-ERISA governed plan where there is no required funding for employees).

a) What is Factoring?

            b)WealthBuilder® Annuity (WBA); A unique factoring plan

c)How does WBA work?

d) Example

e) Continuous contracting

f) WBA

vs. Post-Tax Investing

g) Who can use WBA?

            h) Pros and cons of WBA

i) Early payment options

g) Principal Protection

            h) Principal Protection Credit

            i) Interest Rate Cap Increase


3) Technical Questions Advisors will ask

a) Detailed Discussion on the Constructive Receipt Doctrine

b) Economic Benefit Doctrine

c) Cash Equivalency Doctrine

d) Installment Sales  


4) Summary on WBA


5) Non-Qualified Deferred Compensation and The Evolution of Leveraged Bonus Plans Executive Benefits Basics


6) American Jobs Creation Act of 2004 Reaction to the Act


7) §162 Double Bonus Plan


8) §162 Leveraged Bonus Plan (LBP®)

LBP’s deductible component


9) Summary on NQDC and LBP



© 2017 The Wealth Preservation Institute • St. Joseph , MI • (269) 216-9978