This Practice Note (Parts I and II) is designed to provide guidance to CALU members on how to identify appropriate clients for insured leveraging programs and ensure you have the necessary information to guide them and their other professional advisors in making an informed decision before implementation. Each client’s circumstances will of course influence the nature of the information that needs to be provided.

Practice Note (Part I), published for CALU Members earlier this year, focused primarily on issues relating to marketing leveraged programs, client communications and disclosure, due diligence on lending arrangements and longer-term management issues.

This Practice Note (Part II) will build on three previously issued CALU Practice Notes and will focus on the key tax issues pertaining to insured leveraging programs

(Members only)

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