S-CORP OR PASS-THROUGH ENTITY (LARGE BUSINESS)
|
Before |
After |
Attainium™ Advantage |
|
|
Gross profits 2010-2012 which are Identified and Recovered by Attainium™ $10,000,000 per year (x3 years): |
$30,000,000 |
$30,000,000 |
|
|
Tax due(1): |
$13,500,000 |
$0(2) |
|
|
Net: |
$16,500,000 |
$30,000,000 |
|
|
Investment from net profits supporting operating entity: |
$10,000,000 |
$10,000,000 |
|
|
Gross distributions to shareholders after/over 3 years: |
$6,500,000 |
$13,500,000 |
|
|
Tax due(3): |
$0 |
$2,700,000 |
|
|
Net after tax to shareholders: |
$6,500,000 |
$10,800,000 |
$4,300,000 |
|
Liquid reserves for contingencies remaining: |
$0 |
$6,000,000 |
$6,000,000 |
|
Net Attainium™ Advantage over 3 years(4): |
$10,300,000(5) |
Objectives:
1. Increase efficiency of funds;
2. Create large pool of reserves for currently uninsured enterprise risks without additional cash flow cost;
3. Increase in net income to shareholders over 3 years;
Attainium™
4. Efficiently fund bonus for key employees/stakeholders – based on long term results; Transfer business from shareholders to heirs in a compliant and tax efficient
1. Presumes 45% total tax.
2. Presumes identified and recovered funds are allocated into an actuarially-based structure meeting all regulatory and governmental guidelines.
3. Presumes 20% total tax. Represents a portion of the identified and recaptured funds.
4. Represents potential Attainium™ advantage, presuming net earnings and losses are identical in the Before and After scenarios. Excludes claims from self insurance and/or risk finance structure(s). Claims/losses will occur.
5. Does not include fees charged by Attainium™ and its affiliates.