Case Histories



1) A client referred by his accountant wanted us to help them determine if their wills and trusts, which were done two years earlier, would provide him and his spouse with their dispositive desires, He also wanted to make sure the documents included asset protection for their children against divorce and possible litigation after their passing.

After reviewing the documents, Brighton Advisory Group discovered they did not provide for asset protection nor did they have the flexibility to make changes in the future by the surviving spouse. In addition, they were written to force tax-free money into the taxable estate. The Brighton Advisory Group worked closely with the client’s attorney in revising the trusts to accommodate the client’s objectives. (Savings $ 1,250,000)

2) A retiring client with pension benefits of $1.8 million was unaware that his family was only going to receive $316,800 after all taxes were paid upon his death. Working closely with the client and his advisors, Brighton Advisory Group developed a strategy to help him reduce and replace all of the tax moneys lost. (Savings $1,500,000)

3) A wealthy psychologist/entrepreneur who had parlayed his company into $40 million of public stock wanted to reduce his estate tax liabilities and protect his assets from litigation. Through various trusts both on-shore as well as offshore, Brighton Advisory Group protected $35 million of the $40 million from possible future litigation. At the same time Brighton Advisory Group took his estate tax exposure on an estate of $40 million and reduced it down to $23 million. (Savings $10,000,000-$15,000,000)

4) A father who owned 100% of his corporate stock wanted to transfer the business to his two children, who were active in the company. In addition, he had a very illiquid estate and was facing a $3 million estate tax bill. Through the use of an LLC and the restructuring of his stock, Brighton Advisory Group was able to freeze the growth of his corporation and, at the same time, transfer all future growth to his children. Using this strategy Brighton Advisory Group established deep discounts for the value of the father’s stock. (Savings $600,000)

Brighton Advisory Group was also able to help the father purchase the needed estate tax liquidity using insurance on a tax deductible basis. This allowed him to transfer $3 million of wealth, free from income, estate, and generation skipping taxes. (Savings $30,000 year)

5) A couple in their seventies referred by their attorney were self-insuring their long term care (LTC) needs. They were concerned about the emotional, physical and financial consequences of a long term care event but did not want to lose the money they would pay into a LTC policy if they did not need it. Through proper asset allocation planning and the added protection of a self-insured long-term care plan, Brighton Advisory Group protected what they had accumulated and assured them they would have enough money to maintain their standard of living.

6) A client referred by his accountant wanted to sell his building after depreciating it for 30 years. His desire was to avoid paying capital gains taxes. Brighton Advisory Group made this possible by setting up a Capital Gain Bypass Trust. In addition to saving the capital gains taxes, Brighton Advisory Group increased the client’s spendable income, enabling the client to pass to his children three times the value they would have received had the building passed to them in the conventional manner. (Savings $1,500,000)

7) A client referred to us by his attorney received a lump sum distribution from his retirement plan in the amount of $1,200,000. The client did not want or need the money and was very distraught over having to pay taxes on it.

Brighton Advisory Group created an entity in which the client was able to establish a pension plan allowing for a contribution of $400,000. In addition, Brighton Advisory Group set up a Family Limited Partnership which not only protected the assets in the partnership, but also provided for deep discounts. The partnership was then contributed to a charity, which satisfied the client’s philanthropic desires. A portion of the tax saving was used to replace some of the assets given to the charity. The replacement assets were then left to the client’s children income and estate tax free. (Savings over $600,000)

8. A client referred by his accountant was looking for ways to reduce his exposure in the stock market with regard to his retirement plan. He was looking for tax-free earnings and a way to reduce or pay no tax upon distributions. Brighton Advisory Group was able to help him save for retirement utilizing an extremely tax efficient program providing tax deferred growth, tax-free distributions and no downside risk in the market. (Savings $1,300,000)