This document introduces the "Anti-AnnuityTM", which is described as Single Premium Indexed Universal Life insurance (SPIUL). It summarizes the credentials and experience of the advisors behind the product. The SPIUL is presented as a tax-advantaged alternative to annuities that allows tax-free growth and access to funds. Examples are given showing how SPIUL can be used to create larger tax-free inheritances than other options like annuities. It also describes how SPIUL can be used to avoid taxes on IRA and retirement account funds by transferring them into the life insurance product. Readers are encouraged to schedule a meeting with the advisors to learn more about SPIUL and how it can save on estate

1. The Anti-Annuity™
Warning: Reading this may save your family a
lot of taxes!
©American Tax & Annuity Advisors
1-800-254-9567

2. WHO WE ARE
We are the top tax & annuity
experts with over 100 years of
combined experience and 400
representatives nationwide.
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3. OUR EXPERTS
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Kenneth Rossman, CPA
• Graduated from Florida State
University with degrees in
accounting, finance, and political
science.
• Became a Certified Public
Accountant in 1983.
• Kenneth was the Senior Tax
Specialist at Coopers and Lybrand
CPA’s.
• Currently, Kenneth is the Tax and
Income Manager at American Tax
& Annuity Advisors.
• Kenneth has been successful in
IRS litigation cases for various
high profile clientele.
Phil Wasserman, JD
• Recognized as one of the leading experts
on annuities and tax-free wealth transfer
strategies.
• Graduated with a B.A. degree in
economics from Kalamazoo College and a
law degree from Stetson University
College of Law.
• Phil has lectured and taught thousands
of agents and brokers powerful strategies
to help their clients.
• Founder of Snowflakes Dog Rescue.
Author of Outlasting The Storm, A Guide To
Annuities and Safe Retirement Strategies.

4. 4
Knowing the tax code helps
you save your money!
Is your existing advisor well versed
in the tax code? Most aren’t!
Watch our partner Alan
Haft on Fox News – He’s a
regular Commentator!
Alan is a financial
columnist for the American
Institute of Certified Public
Accountants (AIPCA)
He is the best selling author of The
10 Most Common Mistakes People
Make With Their Money and You
Can Never Be Too Rich.
KEN & PHIL KNOW THE TAX CODE

5. WHAT IS THE ANTI-ANNUITY™?
It’s Single Premium
Indexed Universal Life.
(SPIUL)
It works like an annuity,
(think of it as a fraternal twin)
in a Tax-free Life Insurance wrapper.
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6. The ANTI-ANNUITY ™ is an effective solution
that can provide you these amazing features:
• Tax-free growth.
• Provide protection against negative market
returns.
• Good for IRA money/ Qualified financial
products.
• Liquid money.
• Policy proceeds are received income tax-free,
estate tax-free and are paid immediately.
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7. The ANTI-ANNUITY ™ will also give
you benefits for:
• Death Benefit Protection
• Cash Value Accumulation
• Long Term Care
• Serious or Critical Illness
• Assisted Living
• Family Protection
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8. Single Premium Indexed Universal Life is
the solution to:
• Giving a spouse more money when you
pass– perhaps replacing a pension loss.
• Replacing highly taxable annuities and
IRA’s with tax-free money.
• An alternative to low rate Certificates
of Deposit.
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9. Single Premium Indexed
Universal Life. (SPIUL)
Your money can grow, but
never go down.
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10. The Anti-Annuity ™
THE MOST POWERFUL TAX FIGHTING VEHICLE SINCE
THE BOSTON TEA PARTY!
Liquid - No Surrender Penalties
Growth - Tax-Free
Long Term Care &
Home Health Care
Quick, Easy, and Painless
98% of people are accepted
No Physical
No Medical Exams 10

11. Questions you may have?
Am I too old?
– Single Premium Indexed Universal Life is issued up
to age 85.
Do I get access to my money?
– With SPIUL you do have access to your money
without any penalty.
What if I don’t like life insurance?
– Traditional life insurance is an expense, SPIUL is an
asset transfer into a tax-free wrapper with an
increase in tax-free death benefit.
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12. The Anti-Annuity™ (SPIUL) has Three uses
1. TO CREATE DISCOUNTED TAX-FREE DOLLARS
2. TO SLAY TAXES IN ANNUITIES
3. TO PAY TAXES IN IRAs
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13. First Use:
Creating Future
Discounted Dollars With
SPIUL
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14. Creating Discounted Dollars
Jan is a 70 year old grandmother, she has
$200,000 she wants to leave to her grandchildren.
By purchasing the Anti-Annuity™ she creates an
immediate tax-free death benefit of $335,000.
When taking into account her life expectancy, she
should leave
$708,000 Tax-Free!
Plus the money she put in is liquid and available
to her at anytime.
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15. Creating Discounted Dollars
Mark is a 75 year old with $300,000 that he
wanted to leave to his spouse.
Mark was concerned about his pension loss
when he passes and wanted to make sure his wife is
taken care of.
By purchasing the Anti-Annuity™ he was able
to create an initial death benefit of $441,000.
If you take into account his life expectancy his initial
death benefit will grow to
$693,000 Tax-Free!
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16. With the Anti-Annuity™ all you’re
doing is simply creating
discounted tax-free dollars for
your loved ones.
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17. Second Use:
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Annuities

18. FACTS
There are three things that can happen to
your annuity money:
1. You can spend it.
2. You can use the Tax-Free Wealth
Transfer Strategy to get it to your
spouse and/or heirs.
3. You can let the government take it and
spend it.
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19. Unused Annuities (without SPIUL)
Example One:
Recently, John S. died with an annuity worth $417,000. His
initial investment was $305,000. The money went to his trust.
The ordinary income taxes were over $64,000!
40% OF THE PROFIT!
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Example Two:
Joyce had an annuity that she purchased for $250,000.
Before Joyce passed, her annuity was worth over $375,000.
Her $125,000 gain made a $50,000 tax bill to her Heirs.

20. Estates under 5 million dollars
• Upon death can go to your spouse, there's no
tax consequences for him/her to continue.
• After death, or death of spouse, the annuity
must be cashed in.
• All profits are subject to federal, state & city
income tax, at beneficiary rate.
Note: Trust beneficiary is the highest tax rate.
Annuities
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21. Estates over 5 million dollars
All monies over 5 million are subject to:
– Federal Tax of 40% of Your Dollars.
– Federal Income Tax Profit.
– State Income Tax on Profit.
– City Income Tax on Profit.
Result:
A $300,000 annuity can be worth $72,000 or less to
your heirs.
Annuities
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22. Do You Own An Annuity You Aren't Using?
…MEET YOUR BENEFICIARY
80% OF ALL ANNUITIES ARE NEVER USED.
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23. How Much Will Your Family Pay?
Internal Revenue Service
Your Family
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All Profits & Death Benefit of an
Annuity are subject to Ordinary
Income Tax.
(Unless in a Roth IRA)

24. Remember…
DON’T DIE WITH
AN ANNUITY!
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25. Using SPIUL for Annuities
John S. is 75. He owns an annuity that he and his spouse are
never going to use. John lives in a state with no income tax and he
does not have an estate tax issue.
They put $150,000 into the annuity which is now grown to
$300,000. Upon both their deaths, the heirs will owe about
$52,500 in taxes, netting them $247,500.
Upon wealth transfer, the new net to the heirs is $370,201
tax-free.
Current: $247,500 New: $370,201
A difference of $122,701
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26. Using SPIUL for Annuities
Mildred is a 78 year old widow. She owns an annuity
that she purchased for $300,000 now worth $500,000. She
has an estate over 5 million dollars and lives in a high tax
state.
Under the new laws of January 1, 2013 the net to heirs
could be less than $155,000.
That’s right.
$500,000 could be less then $155,000 net after taxes.
Yet using the Anti-Annuity Wealth Transfer plan the heirs
net
$789,097!
A $634,097 Difference! 26

27. Questions you may have?
What if my annuities have surrender penalties?
– The increased tax-free death benefit almost always
covers any surrender penalties and more.
What if my advisor says my annuities are fine?
– Your annuities are fine, but if your not using them for
income they are a huge tax trap. Your advisor
probably doesn’t the tax implications.
Will my money grow?
– Single Premium Indexed Universal Life products are
indexed to the S&P 500 for growth opportunities.
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28. 28

29. Third Use:
DEFERRED RETIREMENT ACCOUNTS
IRA’s
401K’s
403B’s
457’s
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30. RMD – Required Minimum Distribution
At 70 ½ you have to take your RMD
As you get older your RMD will go up.
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Many people don’t want or need
their RMD, but you are required to
take it out and pay taxes on it.
This results in more taxes and less
money to leave to your heirs

31. Estates under 5 million dollars
• Upon death can go to spouse, there's no tax
consequences for him/her to continue.
• IRA's can be stretched or inherited by
children.
• Income taxes are due at time of distribution.
IRA’s, 401K’s, 403B’s, Etc.
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32. Estates over 5 million dollars
All monies over 5 million subject to:
– Federal Tax Of 40% Of Your Dollars.
– Federal Income Tax Profit.
– State Income Tax On Profit.
– City Income Tax On Profit.
Result:
Eventually 76% or more of all dollars go to the
government.
IRA’s, 401K’s, 403B’s, Etc.
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33. $500,000
Qualified Money
Rollover
(No Tax Event)
Anti-Annuity™
(SPIUL)
Using SPIUL with your Deferred Retirement Account
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SPIA
Single Premium
Immediate Annuity
$750,000 Life Insurance in
effect immediately
1099
$55,000 A year for 10 years.
SPIA
Funds the Life
Insurance policy
over 10 years
Cash Value of Insurance Policy can be
used to help pay the taxes.
$55,000
Counts as your RMD.

34. Using SPIUL for IRA’s
Steve who is 75, has an IRA worth
$500,000. He planned on leaving this IRA to his
spouse when he passes.
Because of his increasing RMD and the
taxes due as he withdrawals, his spouse is going
to receive much less.
With rolling over his IRA into SPIUL, he was able
to purchase discounted dollars and leave his wife.
$750,000 Guaranteed Tax-Free!
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35. Using SPIUL for IRA’s
John is 69 and has an IRA worth $672,000
that he doesn’t want or need.
He rollovers his IRA into Single Premium
Indexed Universal Life, and is able to provide -
$922,000 Tax-Free to his spouse and children
With no out of pocket money for taxes.
IRA Wealth Transfer, It Works!
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36. You should consider a financial vehicle
that can help meet the following goals:
• Reducing taxes on your estate.
• Providing liquidity to pay taxes, debts and
estate settlement costs.
• Ensuring financial security during your lifetime
and providing for your family after death.
• Avoid assets going to unintended
beneficiaries, such as Uncle Sam.
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37. The best part of hiring us, you don’t
have to pay us!
We are paid by the companies that are
used to implement tax saving
strategies.
You get our knowledge and
experience at no cost to you!
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Let us show you how you the Anti-Annuity™ (SPIUL)
can save your family thousands of dollars in taxes.

38. A WISE SAYING
“Not taking action is often more
costly than taking action.”
TAKE ACTION NOW!
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39. Schedule a meeting with the
Kings of Retirement Planning
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Disclaimer:
This booklet does not give individual tax
advice and its purpose is to educate. None of the examples in the booklet
should be used for your personal planning. The products and ideas referenced in this
booklet may not be available in: all states, all ages and all scenarios.