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Primary Article

Is Increasing Hedge Fund After-Tax Returns Using Private Placement Life Insurance and Annuities Still Viable?

James R. Cohen and Jeffrey S. Bortnick
The Journal of Wealth Management Fall 2004, 7 (2) 45-48; DOI: https://doi.org/10.3905/jwm.2004.434565
James R. Cohen
A partner in the tax and estates department at Kleinberg, Kaplan, Wolff & Cohen in New York, NY.
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  • For correspondence: jcohen@kkwc.com
Jeffrey S. Bortnick
A partner in the tax and estates department at Kleinberg, Kaplan, Wolff & Cohen in New York, NY.
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  • For correspondence: jbortnick@kkwc.com
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Abstract

The authors start with a brief reminder of the changes experienced in the hedge fund industry over the last 25 years to focus on a feature that has barely changed: hedge funds are typically tax-inefficient. They then review the main benefits associated with the use of variable life insurance or annuity policies and point to the fact that these benefits go beyond tax-efficiency. They conclude that, although hedge fund life insurance and annuities are not for everyone, in the right circumstances, they can provide very significant benefits to both policyholder investors and hedge fund managers. Recent developments have restricted some forms of hedge fund life insurance and annuities, but have not limited the very significant tax advantages of properly structured policies.

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The Journal of Wealth Management
Vol. 7, Issue 2
Fall 2004
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Is Increasing Hedge Fund After-Tax Returns Using Private Placement Life Insurance and Annuities Still Viable?
James R. Cohen, Jeffrey S. Bortnick
The Journal of Wealth Management Jul 2004, 7 (2) 45-48; DOI: 10.3905/jwm.2004.434565

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Is Increasing Hedge Fund After-Tax Returns Using Private Placement Life Insurance and Annuities Still Viable?
James R. Cohen, Jeffrey S. Bortnick
The Journal of Wealth Management Jul 2004, 7 (2) 45-48; DOI: 10.3905/jwm.2004.434565
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