Presentation1
- 1. 1481 W. WarmSprings Rd. Suite 139 Henderson, NV 89014 P. 702-451-3456 F. 702-451-1157 www.JagenFunds.com
- 2. The Jagen™ InvestmentModel The Jagen™ model offers access to institutional level investment opportunities, portfolios, strategies, management styles and pricing structures typically unavailable to individual investors. Special design features of Jagen™ funds may cause the fair market value (FMV) of an investor’s units to be less than their net asset value (NAV) at any given time.
- 3. Jagen™ Structure C.O.O.Investment Manager(s) IRA A IRA B Investor 3 Investor 2 Investor 1
- 4. NAV vs. FMVper Unit Net Asset Value (NAV) – The total value of the underlying Jagen™ portfolio divided by the number of units outstanding. Fair Market Value (FMV) – The price at which units would change hands between a willing buyer and willing seller given all relevant facts, restrictions, etc.
- 5. How is FMVDetermined? Each Jagen™ entity is required to obtain a Qualified Appraisal performed by Qualified Appraiser annually as of December 31 st . Qualified Appraisals are also provided throughout the year as needed by investors for transfer values, date of death values, IRA distributions, Roth conversions, etc.
- 6. Example of FMV$100 NAV per Jagen™ Unit 30% Valuation Discount $70 FMV per Jagen™ Unit These numbers are provided for illustration purposes only and are not indicative of any actual unit values or potential discount adjustments. Fair market value may only be determined by means of a qualified appraisal performed by a qualified appraiser.
- 7. Conversion to RothIRA Traditional IRA $1,000,000 NAV - 30% Discount $700,000 FMV Roth IRA $1,000,000 NAV Taxes Due Tax is due at the time of conversion on the FMV of $700,000. Future distributions from the Roth IRA are tax-free *, including the $300,000 difference between NAV and FMV at the time of conversion. TAX-FREE!!! *Assuming applicable conditions are met.
- 8. 24.5% Effective FederalTax Rate NAV of IRA $1,000,000 QA Adjustment - 30% FMV of IRA $ 700,000 Top Federal Rate x 35% Total Tax on Conversion $ 245,000 Effective Federal Rate = 24.5% on $1,000,000 Roth conversion !!
- 9. Gift & EstateTax Applications Lifetime Exemption Gifts IRA/ Roth IRA Own Within FLP/FLLC Charitable Remainder Trusts GRATs Sale to Defective Trust Charitable Lead Trust Alt. to FLP/FLLC Annual Exclusion Gifts Installment Sale Jagen™ Units $$$
- 10. 1481 W. WarmSprings Rd. Suite 139 Henderson, NV 89014 P. 702-451-3456 F. 702-451-1157 www.JagenFunds.com