Capital Wealth Management

Sister Company of Capital Tax & Financial Services, Inc.

Sheldon Smith, Financial Services Representative



Cash Flow Analysis

College Education Alanysis & Funding Ideas

Section 529 Education Savings Plans

Uniform Gift to Minors Act Accounts

Uniform Transfer to Minors Act Accounts

Investments Diversification Analysis

Insurance Analysis

IRAs – SIMPLE, SEP, Roth, Traditional

401(k) and Profit Sharing Plans

Rollover IRAs, Income IRAs

Owner/Key People Nonqualified Programs

Retirement Analysis and Funding Programs

Charitable Gift Programs

Estate Planning

Coordination & Funding of Buy-Sell Agreements

Coordination of Wills, Trusts with Insurance Program

Hypothetical Probate – Estate Tax Review

Survivorship Life Insurance Programs for Estate Tax Liquidity



Life Insurance

Disability Income Insurance

Medical – Personal and Group Insurance

Long-Term Care Insurance

Survivorship Life Insurance


IRA, Roth IRAs, 401(k) plans

Mutual Funds

Money Market Funds

Tax-Free Municipal Bond Funds

“Group” Employee Benefits


401(k), Profit Sharing, 412(e)(3), Defined Benefit Plans

Simple IRA, SEPs, Pension, IRAs, TSAs, ESOP           

Payroll Deduction Plans

Financial Education Seminars/Special Care

Section 125 “Cafeteria” Plans

Premium Only Plans

Medical Care Flexible Spending Accounts

Dependent Care Flexible Spending Accounts

Group Insurance

Medical, Life, Disability, Dental, Vision, HSAs, HRAs

“Selective” Executive Benefits

  • Split Dollar Plan – Allows the company and select employees to share premiums, cash values and death benefit of permanent life insurance.       
  • Stay Bonus – “Golden Handcuffs” – Provides the employer with protection on the loss of key employee. And provides the employee a retirement benefit. Employer owns the policy. Employee pays the tax when they take the retirement proceeds.
  • Executive Bonus – Allows employer to bonus dollars to the executive to pay premium on a cash value life insurance policy owned by the executive. Employer receives current deduction. Employee has ownership, portability and will pay tax on the bonus.
  • Key Bonus – Provides a business with protection against the untimely death of a key person.
  • The Executive Nonqualified “EXCESS” Plan™ -A 401(k) look-a-like program – Allows contributions in excess of qualified plan limits on a pre-tax basis for highly compensated employees.

  • Buy-Sell Planning – Gives owners a valuation and plan for the exit of one of the partners due to death or disability.

  • Selective Employee Retirement Plan (SERP) – A nonqualified deferred compensation plan that will pay a selected benefit to a key employee at retirement or death.

  • Disability Income Insurance – Provides income protection for owners and key employees above and beyond group benefits.

“Wealth Transfer” Planning

  • Document Information:
    • Wills
    • Revocable trusts
    • Power of attorney
    • Declarations
  • Maximize estate & gift tax exclusion
  • Maximize $14,000 annual gift exclusion
  • Gift life insurance out of estate
  • Business succession planning
    • Buy/Sell review agreement funding
    • Selective “key manager” benefit
  • Q-Tip, marital and non-marital trusts
  • Estate tax funding (survivorship life insurance)
  • Optimize GST planning ($5.45 million exemption in 2016
  • Lifetime gift of $5.45 million gift tax exemption
  • Family limited partnerships
  • Qualified Personal Residence Trusts
  • Leverage gifts with life insurance
  • Charitable gifts and tax planning
  • Premium Financing
  • Private Foundations
  • Intentionally Defective Irrevocable Trust (IDIT)