Over the years, we’ve been providing strategies to our clients that are focused predominately on utilizing tax-efficient vehicles for wealth accumulation and preservation. Additionally, the impact of litigation and other unplanned events (such as death or divorce) make it essential to have a plan that includes all the available protections against the devastating impact of these possibilities.

We believe the reality of high income-tax rates are a fact of life, which, given economic realities of our nation’s debt, are not only here to stay, but could sadly be substantially higher when the time comes for most of us to retire. The impact of income taxes is possibly the greatest risk we face on our ability to retire in comfort—greater than market volatility, inflation, and asset value erosion. At Framework, we are singularly focused on designing strategies that allow for the tax-efficient growth and distribution of assets. These strategies are designed to hold assets to provide maximum growth through from the inside investments and tax-deferral.

Our philosophy is simple: we encourage our clients to maximize and take advantage of any and all qualified (pre-tax) retirement plans available to them. However, for most of the clients we deal with, qualified planning alternatives do not provide adequate funding to retire with sufficient income to support their lifestyle. Hence, there is a significant need to find tax-efficient alternatives to qualified retirement plans. Most commonly, these are engineered to

• Provide capital growth consistent with the equity markets without any risk of capital losses.
• Provide complete tax-efficiency both during the accumulation stage and at the time of distributions.
• Provide liquidity.
• Provide for completion in the event of premature death.
• Provide for asset protection.
• Provide for the enhanced return using third-party financing, if deemed appropriate based on goals and objectives.

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Private Placement Life Insurance (PPLI)

A strategic structure for tax-aware investing and long-term wealth preservation.

For clients with significant taxable wealth, whether generated through business, investment, or career earnings, tax efficiency and multigenerational planning are essential. Private Placement Life Insurance (PPLI) is a life insurance structure that allows qualified clients to align long-term legacy goals with access to institutional-caliber investment management, all within the framework of a compliant, tax-deferred insurance policy.

PPLI is available only to accredited investors and qualified purchasers and is generally used in collaboration with financial advisors, attorneys, and business managers. It offers:

• Tax-deferred growth of the policy’s cash value, under current law, on approved investment platforms.
  
  
• An income-tax-free death benefit, which can provide estate liquidity, legacy support, or trust funding.
  
  
• Access to professionally managed insurance-dedicated funds (IDFs) and separately managed accounts (SMAs), subject to carrier review and regulatory requirements.
  
  

PPLI is not a product for the mass market, and it’s not an investment in itself. Instead, it’s a tax-advantaged structure that can help preserve capital over time when integrated thoughtfully into an overall financial or estate plan.

At Framework, we partner with RIAs, business managers, and top attorneys to ensure that each PPLI design reflects the client’s broader objectives, from shielding volatile income or minimizing tax drag on illiquid holdings, to creating intergenerational liquidity in a private, efficient manner.

We take care to navigate the compliance rules around investor control and diversification, ensuring every structure is built for long-term alignment and regulatory soundness.

PPLI isn’t right for every client, but for those with meaningful income or taxable investments, complex estate needs, or long planning horizons, it can be a valuable tool worth exploring.

For Advisors: A Collaborative Approach to Advanced Planning

At Framework, we don’t compete with advisors—we complement them.

Private Placement Life Insurance (PPLI) is a highly specialized strategy that works best when integrated into a broader wealth, tax, and estate plan. That’s why we work hand-in-hand with:

• Registered Investment Advisors (RIAs) who want to extend their planning capabilities without giving up discretion or investment philosophy. For those with an existing SMA platform, we coordinate with the custodian and carrier to integrate seamlessly. And for RIAs without an SMA in place, we can facilitate the buildout of a compliant, insurance-friendly solution. This allows you to maintain investment oversight while delivering additional value to clients.
  
  
• Business managers serving professional athletes, entertainers, and entrepreneurs with unique income patterns and privacy concerns.
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• Estate attorneys who understand that liquidity, control, and tax efficiency are often central to a successful legacy plan.
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• M&A attorneys representing clients in transition, whether pre-liquidity or post-sale, and looking to convert concentrated wealth into long-term planning solutions.
  
  

We handle the life insurance structuring, carrier coordination, and compliance nuances, particularly around investor control and diversification, while you retain the lead advisory role and client relationship.

Our approach is transparent, planning-led, and client-first. We’re here to help your clients achieve clarity and confidence in the most complex areas of their financial lives, without disrupting your core role.

Let’s work together to bring thoughtful, compliant, and custom-built solutions to clients who need them most.

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