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Looking for a way to help your clients maximize wealth transfer to th= eir heirs?

Who do you know that:<= /span>

� = Is= at or near retirement age?

� = Ha= s assets such as Individual Retirement Accounts (IRAs), tax deferred annuit= ies, or taxable accounts that they are not currently using nor likely to ne= ed for retirement income?

� = In= tends to pass these assets to their heirs in a manner that can minimize est= ate taxes on these assets and maximize the value to their heirs?

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Ask your clients if they have con= sidered the potential estate and income taxes that could substantially redu= ce the value of their accumulated assets transferred to their family member= s at death.�

� = Es= tate Taxes�The entire traditional IRA, non qualified annuity or taxable acc= ount is includable in your estate and may be subject to estate taxes.

� = In= come Taxes�Unlike other assets, dollars accumulated in IRAs and annuities a= re considered Income in Respect of a Decedent (IRD) and are taxed as ordina= ry income at the heir�s tax rate.� = Your heirs will eventually pay the income taxes deferred during your lifeti= me.

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For clients that fit this scenari= o, repositioning some of their assets from their IRA or tax deferred annuit= y into a life insurance policy could help them pay less income and estate t= axes and increase the net amount that they leave for their heirs.� Life insurance death proceeds are income ta= x free to your beneficiaries and, if properly structured, may also pass ent= irely free of estate tax.�

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There are multiple ways to use yo= ur nonqualified annuity to create an income stream.� You can use the assets to purchase a single premium immed= iate annuity to produce a payment stream.�= This might be a good alternative for clients with tax deferred annu= ities with significant deferred interest accumulations because they can spr= ead the income taxes out over a period certain or even over their lifetime.= � Systematic annual withdrawals or = sometimes even lump sum payments might be viable options.� These withdrawals may be taxable; clients should co= nsult with their tax advisor.

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The income stream produced by cur= rent assets or lump sum single payment can then be used to pay premiums for= a life insurance policy with a death benefit that could be equal to or gre= ater than the value of your current assets.� Often the life insurance policy is funded with the after tax paym= ents from the IRA or annuity.� Life= insurance premiums are not tax deductable so the premiums will be paid wit= h after tax dollars.� However, the = death benefit is income tax free!

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Please call us a= nd we will help you design a plan that is customized for your clients� need= s!

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Life= Matters

Ma= y 2008

$<= /span>ales Idea

Need a Return of= Premium Term product that allows you to select the guarantee period?<= /o:p>

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On May 16, 2008 AIG American General launched the Return of Premium version of their = Select-a-Term product. Now you can choose the guarantee period that suits y= our clients� needs and offer them return of premium at the end of the guara= ntee period.� Click on the links be= low for complete details:

AIG American General Announcement Bulletin<= /span>

US Life Announcement Bulletin (New York)<= /a>

AIG American General Agent Guide

US Life Agent Guide (New York)

Consumer Brochure

Customizable Flyer 1 ROP Select-a-Term<= /a>

Customizable� Flyer 2 ROP Select-a-Term

The UL market is= changing rapidly as carriers re-price and enhance their products!

Genworth Life In= surance Company is= launching their new Genworth Lifetime Flex Plus II� featuring:

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� = Ne= w premiums making Lifetime FlexPlus II very competitive, = especially in full-pay scenarios with older age males

� = Ex= cellent current assumption cash values