FamilyGuard360

Primary references behind the private-client brochure.

Review the IRS, eCFR, and NAIC educational sources cited in the Elite Wealth Advisory Private Client Services brochure.

Federal tax and estate sources

26 CFR sections 1.264-1 and 20.2042-1, IRS Notice 2009-48, IRS Publication 5962, IRS Form 1041 and 706-GS(T) instructions, and the IRS life-insurance-proceeds FAQ.

Insurance consumer sources

NAIC buyer guides for life insurance and fixed deferred annuities discuss costs, guarantees, access, illustrations, and comparison considerations.

Educational use

These sources do not determine any individual case. IRS Publication 5962 is an Audit Technique Guide and not an official pronouncement of law. Current law, contracts, carrier materials, and case-specific professional review control.