IRA Exit Strategy

IRA EXITSTRATEGY

Access Your IRA

How would you would like to get dollars out of your IRA without paying income taxes on the distribution?

IRA Exit Strategy

IRA

$

IRA Exit Strategy

IRA

TRANSFER $Investment specifically designed to generate “losses” equal to 99% of IRA Distribution.

IRA Exit Strategy

IRA

TRANSFER $Investment specifically designed to generate “losses” equal to 99% of IRA Distribution.

Both events must take place within the same tax year.

How it Works

IRA Distribution reported on your income tax return.

How it Works


Offsetting Loss Equal to 99% of IRA distribution.

How it Works


Offsetting Loss Equal to 99% of IRA distribution.

Tax Form K-1delivered within 60 days of year end.

Copyright © 2013, Brock & Associates, LLC. All rights reserved.

IRA Distribution

Taxable Event


Schedule K-1

Tax-Deductible Loss


Schedule E

From K-1to

Schedule E


Form 1040

Offsetting Events

How it Works

Item You MBIG

Ownership* 40% 60%

Allocation of LLC ownership, profits, and losses.

*You must be an active investor in the LLC and keep records of time spent.

NOTE: MBIG holds unfettered right to purchase your 40% interest in LLC for preset number of shares in MBIG stock.

How it Works

Item You MBIG

Ownership 40% 60%

Tax Losses 99% 1%


*Tax losses are identified on form K-1 and reported on front page of form 1040.

How it Works

Item You MBIG

Ownership 40% 60%

Tax Losses 99% 1%

Profits (initial) 85% 15%


*Initial profit allocation applies until You have received your return of principal, plus six percent (6%) annually.

How it Works

Item You* MBIG

Ownership 40% 60%

Tax Losses 99% 1%

Profits (initial) 85% 15%

Profits (incentive)* 15% 85%


*Incentive profit allocation applies after You have received your return of principal, plus six percent (6%) annually.

Exchange

Specially-designed investment may be exchanged for stock in the “mother” company,

along with other shareholders.

Three Steps

IRA Specially-designed tax-advantaged

investment.

$

Three Steps

IRA Specially-designed tax-advantaged

investment.

Stock in “Mother” Company

$

STOP HEREYou Can

DesireIf you

You May Opt

ConversionRoth

for a

Roth Conversion

If the foregoing occurs within

30-45 Daysstock could be transferred to a Roth custodian

Roth Conversion



Roth conversion must be completed within

60 Days

Roth Conversion



Roth conversion must be completed within

60 Days

All future appreciation and income would be

Exempt From Income Taxes under provisions of Roth IRA

Convert

If the foregoing occurs within 30-45 days, the stock could be transferred to a trust company

that acts as a Roth custodian.

Roth Time Limit

The Roth conversion must be completed within 60 days.

With Roth Conversion

IRATax-advantaged

investment.Stock in Mother

Company

Roth IRATrust Company

$

No Future Tax

All future appreciation and income would be exempt from income taxes under Roth.

IRA and Roth Assets

IRA Roth IRA

Slow-Growth Assets High-Growth Assets

Fully Taxable Tax-Free Distributions

Must Take RMDs Included in Estate at Death

Double Taxed at Death Distributions May be Used to Transfer Offshore Tax Free

Deposits into Offshore Life Insurance Policy held by Offshore Asset Protection Trust.

Roth + Offshore

IRA Tax-advantaged investment.

Stock in Mother

Company

Roth IRATrust Company

$

Question

If you have a large-balance IRA, would you prefer that your heirs inherit more of it than the IRS?

IRA EXITSTRATEGY

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IRA Exit Strategy

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