Swiss Annuities and Life Insurance -- Contents -- Foreword -- About STEP -- About This Book -- Acknowledgments -- Introduction -- List of Abbreviations -- Chapter 1: Why Switzerland? -- AN OPEN, MULTILINGUAL SOCIETY -- HIGHLY QUALIFIED, RELIABLE, AND MOTIVATED PEOPLE -- STABLE ECONOMY AND RELIABLE LEGAL SYSTEM -- A STRONG INSURANCE SECTOR -- TAX ADVANTAGES -- COMPETENT AND FRIENDLY GOVERNMENT AUTHORITIES -- Chapter 2: Switzerland: The Basics -- LONG-TERM ORIGINS -- SONDERFALL YEARS -- CHANGE AND ITS EFFECTS -- PRESENT-DAY SOCIOECONOMIC STRUCTURES -- TODAY'S POLITICAL STRUCTURES -- ISSUES AND PROSPECTS -- USEFUL ADDRESSES -- Chapter 3: The Life Insurance Industry in Switzerland -- SWISS RETIREMENT BENEFIT PLANS -- MARKET OVERVIEW AND DEVELOPMENT -- MARKET TRENDS AND MARKET DRIVERS -- Chapter 4: Insurance Regulation in Switzerland -- PRIVATE INSURANCE SUPERVISION IN SWITZERLAND -- NEW SYSTEM OF INSURANCE REGULATION -- SUPERVISION OF ANNUITY AND LIFE INSURANCE ACTIVITY IN PARTICULAR -- OCCUPATIONAL PENSION SCHEMES -- Chapter 5: The Role and Supervision of Swiss Insurance Brokers -- DEREGULATION IN EUROPE AND SWITZERLAND -- BROKER REGULATIONS IN THE EU -- DYNAMIC DEVELOPMENT OF INDEPENDENT INSURANCE BROKERS ON THE SWISS MARKET SINCE 1990 -- BROKER REGULATIONS IN SWITZERLAND ACCORDING TO THE NEW VAG -- OUTLOOK -- Chapter 6: Asset Protection Through Swiss Annuities and Life Insurance -- ASSET PROTECTION -- IRREVOCABLE DESIGNATION OF BENEFICIARIES -- DESIGNATION OF SPOUSE AND/OR DESCENDANTS AS BENEFICIARIES -- RULES ON FRAUDULENT CONVEYANCE -- FOREIGN ENFORCEMENT PROCEEDINGS -- POSSIBLE OPTIMIZATION OF ASSET PROTECTION IN FAVOR OF FOREIGN POLICY HOLDERS -- CONCLUSION -- RELEVANT VVG PROVISIONS -- RELEVANT SCHKG PROVISIONS -- Chapter 7: Asset Protection Through Swiss Annuities and Life Insurance: View from the United States.

AMERICA'S ATTRACTION TO SWISS ANNUITIES AND LIFE INSURANCE PRODUCTS -- LACK OF UNIFORM PROTECTION IN THE UNITED STATES FOR ANNUITIES AND LIFE INSURANCE -- FORTRESS OF ASSET PROTECTION: SWISS INSURANCE PRODUCTS -- SWISS ASSET PROTECTION BENEFITS VERSUS VULNERABLE U.S. ANNUITIES -- SUMMARY -- Chapter 8: Global Wealth Preservation Planning Using Swiss Insurance Products and International Trusts -- INTERNATIONAL TRUST -- BENEFITS OF A GLOBAL TRUST -- ADVANTAGES OF USING AN INTERNATIONAL TRUST TO OWN SWISS ANNUITIES AND LIFE INSURANCE -- COMING TO AMERICA: PRE-IMMIGRATION PLANNING -- SELECTING A FAVORABLE JURISDICTION -- DETAILED DISCUSSION OF POPULAR JURISDICTIONS -- SWITZERLAND FINALLY RECOGNIZES COMMON LAW TRUSTS -- DRAFTING AN INTERNATIONAL TRUST -- MANAGEMENT AND INVESTMENT OF TRUST ASSETS -- Chapter 9: The Advantages of Liechtenstein Annuities and Life Insurance -- INTRODUCTION -- LOCATION -- PRINCELY PRIVILEGES -- SOLUTIONS FROM LIECHTENSTEIN -- SUMMARY -- Chapter 10: Asset Protection through Liechtenstein Annuities and Life Insurance -- PRINCIPALITY OF LIECHTENSTEIN -- LIFE INSURANCE -- APPLICABILITY OF THE LIECHTENSTEIN LIFE INSURANCE ACT TO INSURANCE CONTRACTS WITH FOREIGN POLICY HOLDERS -- CONCLUSION -- Chapter 11: Swiss Annuities versus Asset Protection Trusts -- ESSENCE OF A SWISS ANNUITY -- SECURE INVESTMENT -- ESSENCE OF A TRUST -- NO NEED TO RELINQUISH CONTROL -- ANTI-AVOIDANCE LAWS AND TAX EXEMPTIONS -- WORLD'S MOST SOLID ASSET PROTECTION -- CONCLUSION -- Chapter 12: Swiss Annuities in Self-Directed Retirement Plans -- SELF-DIRECTED RETIREMENT PLAN OPTIONS IN THE UNITED STATES -- TYPES OF SELF-DIRECTED RETIREMENT PLANS -- PERMISSIBLE INVESTMENTS IN IRAs -- FUNDING IRAs -- SOLO 401(k) FOR SOLE PROPRIETORS -- PROVIDERS OF IRAs AND SOLO 401(k)s -- SWISS ANNUITIES.

Chapter 13: Survey of Basic U.S. Federal Income Tax Considerations in Purchasing and Holding an Annuity or Life Insurance Contract Issued by a Swiss or Liechtenstein Insurance Company -- DEFINITIONAL AND OTHER COMPLIANCE ISSUES -- BASIC TAX RULES ASSOCIATED WITH THE PURCHASE, HOLDING, AND OTHER TRANSACTIONS THAT MAY OCCUR ON, UNDER, OR WITH RESPECT TO AN INSURANCE POLICY -- Chapter 14: U.S. Estate and Tax Planning Aspects of Life Insurance and Annuities -- LIFE INSURANCE: DEFINITION AND TYPES -- USES OF LIFE INSURANCE IN ESTATE PLANNING -- INCOME TAXATION OF LIFE INSURANCE -- ESTATE TAXATION OF LIFE INSURANCE -- LIFE INSURANCE TRUSTS -- SETTLEMENT TRANSACTIONS -- LIFE INSURANCE: ISSUES FOR NONRESIDENT ALIENS -- ANNUITIES -- Appendix A: Facts and Figures -- Appendix B: Important Contact Information -- EDITORS AND AUTHORS -- SWISS AND LIECHTENSTEIN LIFE INSURANCE COMPANIES -- AUTHORITIES AND ORGANIZATIONS -- OTHER ADDRESSES -- Notes -- Glossary -- Bibliography -- About the Authors -- MARCO GANTENBEIN, TEP -- MARIO A. MATA, TEP -- CHRISTIAN H. KALIN, MLAW, TEP -- PROFESSOR CLIVE H. CHURCH, PHD -- PETER LUSSI -- DR. PETER FIERZ -- DR. MONICA MACHLER -- PROFESSOR DR. MORITZ W. KUHN -- PD DR. JOACHIM FRICK, LLM -- DR. ALEXANDER T. SKREINER -- DR. JOHANNES GASSER, LLM -- MAG. MARKUS SCHWINGSHACKL -- MAEHALA R. NATHAN, BSC -- FREDERIC J. GELFOND, JD, LLM, MBA -- GLENN G. FOX, JD, LLM, TEP -- PAUL A. FERRARA, JD, LLM, PHD -- Index.