WARNING: The Private Annuity Trust has been deemed INVALID by the IRS as of 10/2006...
Do YOU want to learn the most powerful methods to defer and reduce capital gains and estate taxes now that the PAT is defunct?
Revealed: Here's the Top 9 Completely Legal And Powerful Real Estate and Business Sale Strategies To Give You The Edge And To Help You Save Thousands In Capital Gains Taxes While Meeting Your Goals Better Than Ever Before
From: Jack Meligan CSSC, BCFE
Date: Tuesday May 10th, 2007
RE: Paying less capital gains tax (a lot less!) and creating a solid strategy for selling your appreciated real estate or business
Listen To Real People!
"As a real estate investor, I highly recommend it!"
Columbus, GA RealLifeRealEstateBlog.com
If you're selling, or thinking about selling, your appreciated real estate or business...
If you're looking for ways to minimize your taxes while maximizing cash in your pocket...
If you want to learn what the single best strategy for the sale of your real estate or business is...
Then this could be the single most important letter you read this year.
You may be about to pay thousands more in capital gains than you need to!
Before you go any further, I want to give you a valuable gift just for making it to our site!
Everyday our team fields calls from sellers, financial planners, and CPA's all asking the same thing...
... "How do we know which strategy is right for
me or my client?"
Well, in response, we have developed a 5 step system for deciding on the right strategy for you complete with charts and step-by-step instructions.
I use this system for every client I work with to find the strategy that perfectly fits their needs and saves them the most money!
To get this "mini-manual" on the 5 Steps to Choosing the Right Exit Strategy... fill in the brief form below and download it immediately.
NOTE: after you click the button below and are taken to the confirmation page, click the "Back" button in your browser to return to this page.
But you don't need to, and I'll show you why...
Nine times out of ten sellers pay too much in capital gains tax, are stuck with a strategy that doesn't fully meet their financial and lifestyle goals, take bad advice from a professional advisor (CPA, financial planner, etc.) who doesn't know better, and flat out don't use the single best strategy to help them achieve their goals and save them big bucks when selling their appreciated real estate or business.
Why is this?
Simply because sellers, like yourself, just don't know any better. They just don't realize that powerful and relatively unknown (yet simple) real estate and business sale strategies are out there just waiting to save them thousands... even hundreds of thousands of dollars in capital gains taxes and future income earnings!
Sellers who do know about these strategies don't know how to choose the perfect strategy for their situation. It gets complicated and no seller should make a decision before they know of ALL of the strategies out there that can help them reach their goals.
So, what types of strategies are out there for you to use to save capital gains taxes, estate taxes, and meet your financial and lifestyle goals?
Well there are strategies that...
help you defer capital gains taxes
help you avoid capital gains taxes
help you reduce both capital gains and regular income taxes
help you to continue growing your real estate empire
help you to sell your asset and finally enjoy it maintenance FREE
help you to create guaranteed streams of income to live off of
help you to fulfill your charitable desires
help you to give yourself EXTRA PROTECTION
help you to roll your asset into another investment
help you to pass your asset on to your heirs easily without estate tax
help you to find buyers more easily
help you to create the stream of income that you want for retirement
help you to FULLY LEVERAGE your investment
and on, and on, and on....
There so many strategies out there that it gets downright CONFUSING for the professionals like me... let alone the sellers like you!
Some of these strategies are well known, while others are hidden and only used by the elite who know about them.
So why doesn't your CPA, Financial Planner, Attorney, or other professional advisor tell you about these lesser known yet extremely powerful strategies...?
Simply because most professional advisors specialize in only one or two strategies and try to sell their specialties as "one size fits all" solutions for every seller out there. You and I know that there are rarely ever "one size fits all" solutions to anything... let alone to your financial well being!
Is the sale of your real estate or business going to be for a capital gain?
Do you currently have the single best solution to meet both your short and long-term needs?
Do you want to pay as little taxes as legally possible and keep that cash in your own pocket?
Then keep reading and learn how the exact strategies and in-depth step by step techniques, loopholes, I use to save my clients up to 4, 5, 6, or even 7 figures in taxes (not to mention future income potential) are available for you to use to do the same.
But first, let's answer a critical question...
Why Should You Trust Me?
Here's why you can believe what I say when it comes to planning expert financial strategies for sellers of appreciated real estate and businesses, while at the same time minimizing tax and maximizing benefit to you...
I have been an expert financial strategist since 1979 (almost 30 years!) and normally deal with clients with net worth's well into the millions. In my career I started out as a Financial Analyst, proceeded to become a Registered Investment Advisor, and then earned my status as one of the nation's top experts in planning investment vehicles to meet the needs for those receiving multi-million dollar settlements while at the same time minimizing their taxes.
Later, I applied my expertise in both the financial and tax strategy sides to help sellers of appreciated real estate and businesses legally and ethically reduce their taxes (capital gains, estate, and income) while at the same time meeting their short and long-term needs.
My company serves the entire U.S. and our many affiliates all across the nation have compiled their experience into the knowledge base of our company... which we recently turned into the "Top 9 Ways to Sell" comprehensive manual you are learning about today.
Certified Structured Settlement Consultant (CSSC) specializing in designing safe and secure investment vehicles for injury victims who win multi-million dollar settlements. (one of less than 100 people in the world who have qualified for and earned this designation)
Board Certified Forensic Examiner (BCFE) with a specialty in annuities
Founding president for the Society of Settlement Planners
Don't Just Take My Word For It
And please don't just take my word for it, here's what just some of my clients themselves have to say about my work...
"...there is no one better at what he does!..."
"I have known Jack Meligan since 1994...Anyone who engages his services cannot go wrong, as there is no one better at what he does."
- Richard B. Risk, Jr., Esq. Risk Law Firm
"I simply will not deal with anyone else!..."
“Top shelf. I simply will not deal with anyone else. Too much is at risk for my clients to take chances.”
- Randy Bishop, Janussi & Bishop
"He will truly give the advice that best benefits your client..."
“Jack is the best in the business. He will truly give the advice that best benefits your client, often to his own economic detriment. He truly cares. All that said, he needs to work on his [golf] slice, it’s atrocious!”
- Jeffrey Foote, Foote & Webster
How Almost Every Appreciated Business and Real Estate Sale Strategy Goes Wrong
It's easier to understand how to choose the right strategy if we first understand how the decision process usually goes WRONG. Here's what happens with most appreciated real estate and business sales today...
Seller decide's to sell their investment property or business
Seller goes to a friend or their long-time CPA and/or financial planner for advice
Friend or CPA / financial planner says... "well, you have these three options... choose"
Seller picks the option that looks the best and that kind of meets their goals
Seller sells property or business and goes on their marry way not knowing if the option they chose truly was the single best option for them
Seller writes the huge capital gains tax check to Uncle Sam thinking that "this is just how it is"
Seller finds out years later that they paid 25%, 50%, 100%, 300%, or more in capital gains taxes than they needed to
What's wrong with this? Nothing if you like to pay more for something than you have to and if you like having only "some" of the options available to you.
Think about this for a second...
Why will people spend hours upon hours searching for just the right car, at the right price, that has all of the options they want before they will ever even think about signing the purchase papers...
... when everyday, sellers will take their friends or CPA's word for what's best for them on the sale of their appreciated asset without ever doing their own research, talking to other experts, or ANYTHING like that at all?
But it sure doesn't make any sense... does it?
In my opinion, education is power... and when dealing with high dollar assets such as real estate and businesses, education can equal thousands or even hundreds of thousands in savings to you.
Now that you are scared witless about making the right decision when it comes to the sale of your property or business (I don't intend to scare people... it just happens because they realize how close they were to unnecessarily handing over thousands of dollars to Uncle Sam) I'm going to help relieve a bit of that tension.
Because, with the help of some of the nation's top financial, legal, and tax experts I have compiled a massive 80+ (and growing) page manual that reveals the...
Top 9 Ways To Sell Your Real Estate Or Business And Pay Less Capital Gains Tax, Put More Cash In Your Pocket, And Systematically Meet Your Goals.
Just A Taste Of What You Will Get In This Comprehensive Manual
The one thing you should almost never do when using a 1031 exchange that could cost big bucks and lost leverage
The one method that enables you to lock in a guaranteed income stream backed by a Fortune 50 corporation so you never have to worry about your investment.... EVER!
What you need to look out for that could mean huge estate taxes that your children and heirs will have to pay!
How to uncover the professional advisors who are worth their weight in gold
Specific and powerful formulas that will help you see what your professional advisor is seeing
One way to actually WIPE OUT capital gains taxes all together... not defer them... WIPE THEM OUT!
Why a popular tax deferral method has recently been shut down by the IRS and how to spot methods like this before you ever go through with one
How combining certain sales and tax deferral/reduction methods can help you reach both short and long-term goals much more effectively
The pitfalls of one method that allows you to donate your asset to charity while receiving a stream of income
Why some sales methods are perfect for sellers looking to retire... and which ones those are
The clause you should be sure is in your 1031 TIC contract that guarantees you a buyer when it comes time to sell your share
What strategy is perfect for capital gains over $5,000,000 that takes 99% of the asset out of the estate and avoids estate taxes all together
The new strategy that is perfect for sellers wanting to cash in their asset and collect a guaranteed stream of income with no worries
What have others had to say about this comprehensive manual?
"The section on the 1031 Tax Exchange alone made this book worth the price!..."
"As a Real Estate Investor it is extremely important to know how I am going to sell a property and how to avoid a huge tax hit while doing it. The Top 9 Ways to Sell: and how to save yourself big bucks in the process is a great book which covers some of the best ways to sell. The book is very well written and filled with plenty of in-depth examples to help you figure everything out. The section on the 1031 Tax Exchange alone made this book worth the price!
I highly recommend this book to anyone who wants to sell and make big bucks in the process."
- Josh Houghton, Real Estate Investor and Property Manager
"I can't even place a price on what learning just that one strategy is worth... well into the thousands"
"When I decided to sell my rental property I thought I only had a few choices... pay the capital gains, do a 1031 exchange, or carry an installment note. None of those strategies really did what I needed. But... the strategies in the "Top 9 Ways to Sell" , especially one in particular that my CPA had never even heard of, will help me to sell my property, defer capital gains, and collect a stream of income that I designed! I won't even have to acquire a new property!
I can't even place a price on what learning just that one strategy is worth... well into the thousands."
This comprehensive real estate and business sale strategy manual includes:
9 in-depth case studies to give you a clear picture of exactly how each strategy works and what the outcome can be
Cost breakdown for each strategy so you know how much it will cost you including... one-time and recurring fees if any, commissions, markups, maintenance fees, front loading, and more!
A detailed 8 1/2" x 11" chart that we use to train professional advisors we work with on how each method stacks up to each other on 13 different categories
Fully interactive and clickable links on words, references, and other resources to give you definitions and answers in a split second so you don't have to search the "net" for them yourself... HUGE TIME SAVER!
"Fast Facts" throughout the manual that breaks down tougher to understand concepts so you truly understand each strategy inside and out
Easy to understand diagrams and flow charts for each strategy to help you visually "see" the strategy in action
Both simplified and technical explanations of the strategies
The calculations and formulas you need to know before selling your asset
4 powerful tax loopholes that will allow you to legally keep more money in your pockets rather than forking it over to Uncle Sam
An easy to read table that breaks down the exact capital gains tax bracket that you are in (NOPE... there isn't only one capital gains tax rate as most people think... there are many!)
The "10% rule", and how knowing this can ensure that you aren't paying too much for your 1031 TIC property
I can go on for 27 more pages on the powerful strategies and step-by-step tax and financial techniques that you will find in this manual (some of which are NOT written about in any other book, anywhere!), but you want to know what is in it for you.
Well, simply, saving a whole lot in tax and showing you and your CPA or financial advisor exactly what techniques are effective in what situations, how to perform those techniques, what to look out for, how much they will cost you to use, what the tax implications are, how to mix certain techniques, and more!
Basically, you have a collection of the most powerful and effective strategies available in detail to help you save a whole lot in taxes and to help you and your professional advisors create the perfect plan for your specific needs and goals.
As you will learn down the page a bit further, I have an amazing guarantee that ensures you to save many - many - many times your investment, or I'll refund your money no questions asked.
So, really, what's in it for you is a guaranteed resource that will help you save a lot of money or your money back. You can't lose.
Other Little Known Strategies and Secrets That You Will Find In This Manual...
Which sales methods have more of a chance to lead to an IRS audit and which ones are low profile from an IRS prospective
How to possibly legally "go around" the Alternative Minimum Tax (AMT) by using a simple strategy
How you can defer or wipe out the capital gains tax on your primary residence and the "magic" age that you must know that can automatically give you a $125,000 capital gains tax exemption (this isn't the $500,000 exemption for capital gains on your residence that you are thinking of... it's another one!)
Exactly what happens to your asset after you die that you don't know... and some powerful strategies that will ELIMINATE estate taxes so your heirs aren't stuck footing the bill for your asset
The strategies that are perfect for sellers who do NOT want to "trade up" and acquire another property through a 1031 exchange... but still want to defer capital gains in a safe, effective, and legal way
What two common strategies should usually NEVER be used together because they will actually cost you a lot more money than you think (you'll be surprised)
What Does It Cost To Get Inside The Best Tax And Financial Strategy Minds And Be Among The Elite Who Know These Powerful Strategies And Loopholes Inside And Out That Can Help You Save Big Bucks?
I use these strategies to help my clients reach their goals and save tax money each year. Many people have paid $5,000 and more for my affiliates and I to advise them on the sale of their business or property. Clearly, you're getting access to the same information worth thousands at a bare bones minimum.
But, I'm NOT going to charge you a deposit of thousands or even hundreds.
The price is normally $59.97.
But if you're one of the first 100, 74, 32, (updated 6/01/07) your tiny investment for my in-depth strategy manual is just $29.97! Why? Because I want to get 100, 74, 32 (updated 6/01/07) testimonials from sellers who have successfully used this manual and its strategies to save them in taxes for our re-launch of this manual and teleseminar series scheduled for later this year. After the first 100, the price will go back up to $59.97 to its normal price.
Here's how this won't cost the first 100 a dime: I'll return your entire investment when you succeed in saving yourself at least 50 times what you paid AND you submit your success story for me to share with others.
I'll even go one step further and guarantee your satisfaction: Take me up on my extraordinary offer today before 12:00 midnight, and if you're not satisfied with this in any way, no problem. Simply send me an email and I'll refund your investment immediately... and you can keep the $359 in free bonuses (shown below) as my thanks for trying it out. Either way you choose, this in-depth tax saving knowledge will cost you nothing. You win either way!
Click Here to reserve your copy right now *This resource is not meant to take the place of your financial professional and should only be used as a reference to help guide your decision making process. Before using any of these strategies consult with your professional advisors to be sure that the strategy is truly what is best for you.
Plus, if you act today, you're guaranteed to receive
the following bonuses worth $262 absolutely FREE!:
Bonus # 1:
Creating Multiple Streams of Income Using 1031 Exchanges, Tenant In Common Interests, and Zero Cash flow Properties
Excellent ebook that walks you through step-by-step how you can utilize the 1031 exchange and 1031 TIC to create multiple streams of income with a lot less work than you think!
This 28 page in-depth ebook is catered to helping you create multiple streams of income by teaching you how to add the 1031 exchange into your business model.
The writer shows you how simple it is... and just how much cash you can make.
How to use 1031's to set up an additional income stream for yourself... even if you have no property!
Exact marketing pieces to help you create the income stream
How you can tap your own client base and help them save a lot of money in capital gains tax
How you can save yourself thousands in fees and other costs by doing a 1031 exchange yourself
Bonus # 3:
Avoid Estate Planning Nightmare: The 15 Essential Items that are NOT in your will
For most people, their will is not as effective and protective as it should be. Owners of highly appreciated real estate and businesses should be especially careful that their will is structured and worded correctly because of the large asset in the estate.
This valuable manuscript goes over the 15 items that you should have in your will that most likely are NOT currently in it. You don't want to leave a burden on your heirs after you pass and give way too much to Uncle Sam. This manuscript will help you to tighten up your will and rest assured that your will is protecting you and your family.
Bonus # 4
Is it Harder to Sell a Retail or Service Business?- 11 Minute Audio Interview
Audio Interview with acclaimed attorney Fred S. Steingold
Fred goes over whether it is harder to sell a retail business or service business and gives exclusive tips on how to sell faster.
If you are selling a business, you should listen to this audio before you do anything else. Fred helps you see the differences between selling a retail business versus a retail business and gives you an "attorney" view of the different transactions.
Bonus # 5
The Basics of Financial Planning for Real Estate Investors
by: Diane Kennedy, CPA
Diane Kennedy is one of the nation's top CPA's when it comes to helping real estate investors maximize their profit and minimizing their taxes.
In this 28 page detailed manual, Diane lays out the "basics" of what real estate investors should know when it comes to planning their finances.
Don't let the word "basics" fool you... I have been an investor for some time and learned a lot from this 28 page manual. I'd be willing to bet that 90% of real estate investors don't practice what Diane reveals.
In this manual you will learn:
The "5 basket approach" to financial planning and how that can help you be leaps and bounds ahead of those who don't know this strategy
What "good debt" is and why you need it!
The three unique risks to real estate investors and why your tax and financial planner NEED to understand these inside and out.
What you should do with a negative cash flowing property based on specific variables that she reveals...
How having less than "5 baskets" can lead to big problems down the road
Bonus # 6
30 Minute Private Consultation To Uncover The Perfect Strategy For YOU, With Me Or One Of My Well Respected Partners
30 minutes of in-depth planning to find the perfect solution for your sale.
Let's face it. The sale of your real estate or business is a big deal. There's a lot of money flowing from the buyer to you and Uncle Sam is trying to get as much of it as they can.
That's why you need a strategy that fits YOUR situation perfectly and helps you meet your long-term and short-term goals.
Our 22+ years of experience and our affiliations with some of the top tax and financial professional advisors in the nation enable us to truly provide sellers with a customized plan that completely fits their needs, minimizes taxes, and maximizes cash in their pocket.
You are entitled to a FREE 30 minute phone or personal consultation with one of our experts to help you find the right exit strategy for you. Even if you already have a professional advisor helping you, we can advise your professional advisor on the techniques right for you to ensure you are taken care of at no cost to you. This isn't a consultation to "sell" you on any of our services... its strictly to lay your options out, answer your questions, and help you narrow down to ONLY the best strategy for you.
This consultation (if you choose to take advantage of it) is on your terms. If you choose to contact us to redeem your certificate, EXCELLENT! If not, that's fine too. We just want you to have the best advice so you can make a truly informed decision.
(I charge $300 an hour for my services!)
A ONE TIME OFFER TO BUNDLE EXCLUSIVE RESOURCES!
27% OFF DISCOUNT on the
Exclusive 98 Minute Audio Interview
with Forbes "Top 100 Attorney in the U.S."
Robert W. Wood
...on the popular capital gains tax
deferral strategy the Structured Sale (aka Ensured Installment Sale)
This exclusive 98 minute audio interview with Robert W. Wood, an IRS consultant and top tax attorney, reveals the details of the capital gains tax deferral strategy the Structured Sale (Ensured Installment Sale).
Rob reveals his expert opinion on this growing strategy and reveals:
How he thinks the IRS will rule on the Structured Sale
What must be done in order to use the Structured Sale as a 1031 exchange back-up plan (if this isn't done... the Structured Sale WILL NOT WORK!)
Why the Private Annuity Trust was recently deemed obsolete by the IRS and how that affects the Structured Sale
How the Structured Sale protects the seller better than most other capital gains tax deferral strategies such as installment sales
Exactly how the Structured Sale must be put to work... or it may not pass IRS muster! (if your structured sale broker does not follow these steps, you are at HUGE risk)
... and more!
This interview is brand new and exclusive to the Settlement Education Institute.
The normal price of this valuable and exclusive audio interview with top tax attorney Robert W. Wood is $24.97. If you purchase the "Top 9 Ways" ebook manual, you can invest in the 98 minute audio interview for 27% off.
After you purchase the manual, you will be taken to a "One Time Offer" and "Thank You" page where you can purchase the audio interview for 27% off this one time only!
The comprehensive 102+ page manual that reveals in detail the...
Top 9 Ways to Sell Your Real Estate or Business and Pay Less Capital Gains Tax and Put More Cash In Your Pocket
...as well as:
9 in-depth case studies on the 9 strategies
"Need to know" formulas and calculations for selling real estate or a business
4 of the top tax saving loopholes
The tax concepts you need to know to save $$
Step-by-step instructions on how to use each of the 9 strategies
Cost breakdown of each strategy
Detailed comparison table to help you choose the right strategy for you
How you can altogether WIPE OUT capital gains
The little details that if done wrong, can cost you thousands
"What You Need To Know" before ever using any of the Top 9 strategies (VERY VALUABLE)
The popular tax deferral and reduction strategy that the IRS just slapped down in late 2006
A full glossary with clickable links to an in-depth analysis of each term
At least two completely legal and powerful strategies that your CPA HAS NEVER HEARD OF! (Just one of these strategies could save you 4, 5, or 6 figures in tax savings!)
How to choose the right strategy for you
Easy to interpret diagrams on each strategy
The exact IRS tax code that you need to be aware of before utilizing any capital gains tax strategy
And a whole lot more. I could list another 75 bullet points on the valuable information and step-by-step strategies you will get... but I don't want to keep you waiting.
All 5 (five) of the valuable bonuses listed above valued at $216.
Every one of them is instantly downloadable.
I have had several clients say that the bonuses alone are worth at least 3 times the investment! Why do I throw these in? Well...
... for one, because I know that these bonuses will help you immensely during the sale of your real estate or business.
... second, because I want you to get many many many times more value for your investment than ANY other sales and tax strategy resource out there.
The personal 30 minute strategic planning consultation with me or one of my extremely qualified affiliates to chart out a strategy that will help you meet each and every one of your goals.
Even if you have a financial planner or CPA, we will help you chart out a plan and train your professional advisor how to implement that plan. We work in partnership with your professional advisors... not in competition with them.
Our famous unconditional 365 day 100% Money Back Guarantee
All future updates on the "Top 9 Ways to Sell" Manual for FREE!
Oh... one more little perk. Our real estate investing, asset sale, and tax experts produce one of the industry's top newsletters on the topic. We present you with changes in the tax code, new strategies, case studies, free audio recordings, and more. This newsletter is a $97 a year value and we will give that to you for free as well.
Imagine.. all of this in-depth expert tax savings information for a measly $29.97.
So for less than the price of a steak dinner, you can tap the tax and financial planning knowledge of some of the nation's top experts and strategies that have been helping sellers reach their goals and pay less tax – and use them to ethically and legally minimize your tax and maximize benefit to you.
And don’t worry about getting your money’s worth because you’re completely protected by our Famous Unconditional 365-Day, 100% Money-Back Guarantee!
Read the Manual... listen to the audio bonuses... lend the manual to your CPA (yes, your CPA can even learn a thing or two!)... and put these powerful capital gains tax savings, wealth accumulation, and wealth preservation strategies to work with the sale of your property or business...
...if you don't totally agree that the strategies you learned have saved you at least 50 times your investment, simply give us a call within 365 days of your purchase, ask for a refund and we’ll cheerfully fork over every cent of your investment with absolutely NO questions asked.
IMPORTANT: The $262 $359 (including the newsletter subscription) in Bonus Gifts will still be yours to keep as your gift for having faith in me and these tested and proven strategies!
Now what could be fairer than that? We guarantee you to save at least 50 times your investment within 365 days or we'll immediately refund ALL of your investment. You truly can't lose!
Yes Jack, I want to learn the "Top 9 Ways to Sell" my real estate or business and to save myself from paying thousands too much in taxes to Uncle Sam NOW!
I understand I'll be downloading the entire"Top 9 Ways to Sell" manual plus all of the bonuses for a tinyone-time paymentof just$59.97, $47.97, $29.97 when I act now!
Also, I understand that these are the same techniques, strategies, and tax saving secrets that are used by the nation's top tax and financial advisors to save their clients four, five, or even six figures in taxes and future income.
I can start learning these techniques, strategies, and loopholes now, and this is backed by a full 360 day 100% money-back guarantee- if I don't save at least 50 times my investment, I'll get all my money back from you with no questions asked!
So, if you’re tired of guessing at the best way to sell your property or business to minimize tax and maximize the cash in your pocket - and you’re ready to start learning the most powerful and effective ways to do so, reserve your copy of "The Top 9 Ways to Sell Your Property or Business......" now by clicking the order button above. .
My Best ,
Jack Meligan CSSC, BCFE – President
Settlement Education Institute, Inc.
P.S. We've decided to throw in ALL future updates to this manual for the first 100 that buy for FREE! So... you're not only getting the manual for 2007, but all future updates!
Settlement Education Institute, Inc . All rights reserved
5190 Neil Road, Ste 430
Reno, NV 89502
Phone 503-699-0018 Fax 503-699-8511
*This resource is not meant to take the place of your financial professional and should only be used as a reference to help guide your decision making process. Before using any of these strategies consult with your professional advisors to be sure that the strategy is truly what is best for you.