1031 Exchange Alternative

Important Notice!

In light of the proposed changes to tax regulations effective October 18th 2006, we are no longer offering PATs as a tax deferral strategy.

Information presented here is only applicable to PATs established and funded prior to October 18th 2006.

Please Refer to the NAFEP Statement

A private annuity trust (PAT) provides owners of highly appreciated assets such as businesses, real estate, and stocks/equities the following benefits:

• Capital Gains Tax Deferment
• Lifetime Income Stream
• Investment Flexibility
• Deferred Depreciation Recapture Taxes
• Disciplined Retirement Savings
• Family Controlled
• Program Eligibility
• Tax Free Estate/Inheritance Transfer to one's Heirs

As illustrated below, the Premier VI Private Annuity Trust has the ability to generate substantially more money over the long run than a direct and taxed sale.

In many respects, a PAT is superior to a charitable remainder trust (CRT) or installment sale. And unlike a section 1031 like-kind real estate tax exchange, a PAT can be created from the sale of a variety of appreciated assets and not just sale of real estate property.

Noll & Company, Inc. CPAs and our affiliated financial services relationships specialize in tax deferral of capital gains and potential elimination of estate taxes using a private annuity trust.

This trust is especially useful for deferring taxes on appreciated assets such as real estate and other equities - for property that does not qualify for 1031 tax treatment as well as 1031 qualified property.

ANNUITANT
Tax Free Build up to Annuitant
No Capital Gains Taxes Owed by Annuitant from Sale to Trust
Annuity Payment Amount Remains the Same for Both Spouses
(payment continues until the second death - "Last to Die")

ANNUITY PROPERTY
No Estate Taxes, Ever
No Gift Taxes, Ever
No Probate, Ever
No Medicaid Claims

TRUST OWNERS
The Heirs - Your Family - are Beneficiaries