Reduce Taxes & Protect Wealth with Captive Insurance, PPLI, and Capital Gains Deferral
The Hidden Cost of Success? Taxes.
They'll take the largest portion of your earnings over your lifetime—unless you strategically plan to keep more. At the Law Office of James Burns, we offer sophisticated tax minimization strategies typically reserved for Fortune 500 companies and ultra-high-net-worth families.
From Captive Insurance and Private Placement Life Insurance (PPLI) to Structured Installment Sales and nonprofit or NGO-aligned strategies, we help you take control of your tax outcome.
🛡️ Captive Insurance: Protect, Control, and Save
What Is Captive Insurance? Captive Insurance allows you to form your own insurance company to protect against unique operational risks while turning premiums into retained capital. Properly structured captives may deduct insurance premiums while the captive itself earns income tax-deferred or tax-free up to $2.65 million per year (IRC §831(b) limits, subject to updates).
Why Captive Insurance?
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Insure risks traditional carriers won't touch
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Deduct premiums as a business expense
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Create a tax-advantaged income stream
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Gain risk control and claims flexibility
Industries That Benefit:
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Manufacturing: Insure supply chain interruptions
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Healthcare: Address malpractice gaps
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Real Estate: Manage tenant liability exposure
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Tech & eCommerce: Shield from cyber breach losses
Preferred Jurisdiction: We often recommend Puerto Rico for small to mid-sized captives due to regulatory clarity and tax benefits.
💼 PPLI: The Private Life Insurance Solution for High Net Worth
What Is PPLI? Private Placement Life Insurance (PPLI) is a customized, institutionally priced life insurance contract used to legally defer income and capital gains on portfolio assets. Investments grow tax-deferred within the policy and, if properly structured, transfer to heirs income tax-free.
How PPLI Helps:
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Shelter capital gains, interest, and dividends from taxation
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Convert taxable growth into tax-free death benefits
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Create offshore asset protection when paired with international jurisdictions (e.g., Bermuda, Cayman, Nevis)
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Integrate with Dynasty Trusts or California Private Retirement Plans (CPRP)
For Pre-Immigration Tax Planning: We structure PPLI before residency to mitigate exposure to U.S. estate and income taxes for international families.
💰 Structured Installment Sales (SIS): Defer Capital Gains on Your Terms
What Are Structured Installment Sales? Structured Installment Sales under IRC §453 allow sellers of capital assets—real estate, businesses, stock portfolios—to defer capital gains over time. Payments are spread over years, reducing current tax burden and improving investment planning.
New Application: Agricultural Income For farmers or agricultural producers, an SIS structure may convert what would be ordinary income on crop production into long-term capital gains, especially when combined with entity restructuring and proper legal form.
Ideal For:
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Business owners planning an exit
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Real estate investors looking to preserve liquidity
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Farmers converting annual yield income into a more favorable tax outcome
We handle the entity design, intermediary structuring, and IRS compliance to make it seamless.
🌍 Using Nonprofits and NGOs: Creative Tax Alignment
What If Your Mission Aligns with a Purpose? We assist clients in establishing 501(c)(3) nonprofits or collaborating with NGOs (non-governmental organizations) to:
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Launch mission-driven investment arms
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Develop private foundations for legacy or philanthropic goals
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Reduce personal and business tax obligations through charitable structuring
Used correctly, these tools create both social impact and strategic savings. We ensure IRS compliance and mission integrity.
📞 How to Get Started
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Book a Discovery Call: Identify which tax strategies align with your asset profile and business goals.
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Feasibility + Tax Savings Reports: We run actuarial, financial, and legal evaluations to model ROI.
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Tailored Execution & Oversight: We handle entity formation, trust design, and ongoing compliance.
✉️ Contact Us
Your tax strategy should be as advanced as your business. At the Law Office of James Burns, we bring clarity, structure, and savings.
📍 Schedule your confidential consult: Cll (949) 305-8642
⚖️ Disclaimer:
The information on this page is for general informational purposes only and should not be construed as legal, tax, or financial advice. Use of strategies such as PPLI, Captive Insurance, Structured Installment Sales, or nonprofit structuring requires proper legal design and compliance with federal and state laws. Results vary and tax benefits depend on each client's unique circumstances. Please consult with qualified professionals before making financial decisions. Engagements are subject to formal agreement.