Congress has handed down a series of laws in recent years that have taken a lot of steam out of executive benefit plans for small-businessowners and highly compensated employees. In many cases, a significant breech exists between what was anticipated by businessowners or promised executive-level employees and what they will now actually receive.

The enclosed article reviews the effects of this legislation, and then demonstrates how a selective, deferred compensation arrangement, informally funded with life insurance, can help this so-called "expectation gap."

From time to time, I send articles on important topics to my clients and others I feel might benefit from this new information. I hope you find this one helpful.

Sincerely,

Joe Fox, CLU