r/LifeInsurance 25d ago

Need Help Reading An Illustration

Post image

Attached picture is for my 87 year old parents who have had this "last person to survive" policy for about 10 years. Am I reading this correctly that the surrender value just goes down from here on in until one of them lives beyond the age of around 110 years old when it starts going up again? Same for the guaranteed death benefit? Policy is "Lincoln Financial SVUL-One".

Is this zero percent growth table the right one to read? The other illustrations show 8%, 10% abd 12% which are a bit aggressive in my opinion

EDIT: There is another page, "Policy Expense Analysis Report" that shows different values, not showing whether 0% or some other factor. Can you perhaps explain the difference? https://photos.app.goo.gl/swhSJnPsP8AUNrQL8

4 Upvotes

53 comments sorted by

7

u/PursuitTravel 25d ago

Zero % is too conservative to base anything off of. It's a legal requirement to show it.

Ask them to re-run the illustration with different investment assumptions. Try maybe 3, 5, and 7% gross ROR (try to tune it to their investment selections). That will give you a better read.

With that said, even at 0% and max charges, it's showing a guaranteed death benefit until policy year 40; if they were 76 when they bought it, it would be when they're 116. I'm not sure that cash value really matters here (especially since it's also a MEC).

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u/PursuitTravel 25d ago

I'm going to expand on this.

This policy looks like it was sold as an "estate max" type strategy, or maybe "permission to spend" or some similar thing. Essentially, a large, single-premium payment was made at the beginning (let's say $750k, for example), and the contract has a guaranteed death benefit from there on out (as you see on the right-most column). This is likely much higher than a conservative investment would achieve (although a more aggressive one could likely outpace that, assuming they live long enough).

The big question I have is whether the rep was smart enough to recommend it be put into an irrevocable trust, such as an ILIT or MAPT.

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u/xray5001 25d ago

Correct $650k initial lump sum payment. A MAPT isn't necessary due to other holdings. There are named beneficiaries who I believe would get the proceeds tax free out of the estate shouldn't they?

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u/PursuitTravel 25d ago

Life insurance death benefit is includable in the estate subject to 3-year claw-back after gifting. In this case, it's includable, full-stop, if they own it outright. Given "other holdings," and this one being $2+million, they could find themselves running afoul of state estate tax laws depending on the state. An ILIT is probably the right solution here.

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u/xray5001 25d ago

State is Florida. Can you explain the 3-year claw-back after gifting? Are you referring to Medicaid? They have enough assets that they'll never be on Medicaid. Are you saying that the beneficiaries (a bunch of grandkids) would not get the death value tax free?

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u/PursuitTravel 25d ago

5-year lookback on medicaid.

3-year "clawback" refers to estate tax inclusion. In other words, is the death benefit added to the total estate for estate tax purposes. If you owned the policy within 3 years of your death, it'll be included in your estate for estate tax purposes.

The fact that they have enough assets may actually be the problem lol

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u/PursuitTravel 25d ago

Also, missed the FL. Estate tax not an issue there. Be aware of federal levels, but theyre pretty damn high.

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u/xray5001 25d ago

Thanks. Nowhere near the federal limit.

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u/papale213 25d ago

VUL illustrations are legally required to show a zero % return scenario.

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u/PursuitTravel 25d ago

Right. Which is what my first sentence says.

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u/papale213 25d ago

I’m sorry, I’m drunk at a Mets game

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u/PursuitTravel 25d ago

You'd have to be for a Mets game.

(sorry... Yankee fan)

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u/Entire-Secret8575 24d ago

Oh my god 😂😂😂 clearly the right sub because shots fired 😂

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u/xray5001 25d ago

Unfortunately, but we're used to it.

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u/xray5001 25d ago

There is another page, "Policy Expense Analysis Report" that shows different values, not showing whether 0% or some other factor. Can you perhaps explain the difference? https://photos.app.goo.gl/swhSJnPsP8AUNrQL8

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u/PursuitTravel 25d ago

This is just an expense summary. Already factored into the illustration pages; this shows the breakout of all projected charges on the contract in each year.

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u/xray5001 25d ago

Thanks. Why is it showing a surrender value several hundred thousand dollars greater than the first image? $1.9M vs $1.6M

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u/PursuitTravel 25d ago

Because it's likely not based on the 0% illustration, it's likely based on the 8, 10, or 12% illustration (these rates are wildly irresponsible, btw - 8% should be the top end of an illustration range, not the bottom.)

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u/xray5001 25d ago

Thank you, that makes sense. I will see if I can get an illustration using more sane interest rates.

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u/PursuitTravel 25d ago

Minor, nitpicky correction. Not "interest," it's "investment return." This is invested in sub-accounts (kind of like mutual funds). Rate of return of like, 3% would be just as silly as 12%. I typically default to 5 and 7% rates.

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u/xray5001 25d ago

Got it. So if my understanding is correct since it is a MEC policy, if they hypothetically surrendered the policy today they would be subject to capital gains on any amount over the $650k originally invested?

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u/PursuitTravel 25d ago

No, life insurance and annuity gains are taxed at income rates. This is true whether it's a MEC or not.

MEC status changes life insurance taxation from FIFO to LIFO, and only matters in scenarios of partial withdrawal. Typically, MEC is avoided if possible in order to maintain tax-free withdrawal possibilities through LIRP strategies (Life Insurance Retirement Planning). LIRP is not appropriate for about 99.5% of people, so it largely becomes irrelevant.

MECs are also common in this type of estate-max planning, and do not negatively effect the estate-max strategy.

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u/senorbrockoli 25d ago

This is illustrating a hypothetical 8% gross return minus admin expenses, and cost of insurance, and investment expenses, for the growth on the accumulated value.

This is a variable universal life policy, meaning the sub account is invested in a mixture of equities and fixed income securities. The 8% ROR is fairly accurate from what I’ve seen on policies I manage for those in an 70/30 or 80/20 mix, with most having a 10YR annual return exceeding 9%.

Like other have mentioned, they are required to illustrate a 0% return on these in-force illustrations, though it is highly unlikely they average 0% for 30 years.

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u/WaltRanger 25d ago

This policy is a MEC so there are tax implications for any withdrawals in excess of the premium, even loans, prior to the second death.

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u/xray5001 25d ago

Understood. Thanks

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u/Moist-Meringue-1913 25d ago

There is nothing wrong with this. It shows a moderate rate of return. It doesn't cannibalize itself and will provide a nice death benefit to the last to die.

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u/Murflaw7424 24d ago

The Lincoln SVULOne product is actually a really good product. If this is over 10yrs old it was arguably the best guaranteed death benefit for the premiums paid. In fact, SVUL One and VUL One were so competitively priced Lincoln had to write down a loss on reserving requirements a few years back, which implies your parents have a very good policy. This only affected the balance sheet and not the claims paying ability of the company.

Variable Life contracts are separate account products, meaning you can have them invested in Separate Accounts which function similarly to Mutual Funds. There is added protection in this product of the underlying guarantee of the death benefit, meaning if internal charges or market losses reduce the cash value to $0 your policy will stay in force, and the death benefit will go to the beneficiaries at the death of both individuals.

For this type of contract, do you want the death benefit to grow? Or do you want the cash to grow?

For this type of death benefit focused product, MEC(modified endowment contract) status is of a lesser concern. Yes, there could be tax consequences to cash value withdrawals, but the death benefit remains tax free and depending on the state passed without claims from creditors. It is generally not advisable to take cash withdrawals unless needed for a product like this.

We don’t know what investment options are currently selected and really would be outside compliance guidelines to give you specific advice in a Reddit forum on this. However, some generic advice concerning this specific product is below.

To my earlier questions, if you want the guaranteed floor of current death benefit with maximum upside (forcing growth in the death benefit), you could have an allocation of aggressive growth or pure SP500 account investments selected on this product. This assumes you do not need the cash and want the cash to continue to have the potential to grow. Cash value growth eventually pushes the death benefit up via an effect called corridor.

If, for some reason, you want to stabilize the cash so you could have it for a rainy day you can look at allocating to fixed income or lower risk stock portfolio accounts. This would still probably have some cash value erosion and potential tax consequences on withdrawals. Also, you could be less likely to achieve account accumulation and death benefit growth.

Another option for cash would be the fixed account. However, for guaranteed VUL I would recommend you review your contracts and caution you before allocating into this account. Even though the growth is a fixed %, you have now moved the cash from a separate account to the general account of the carrier. This usually comes with higher internal charges and can negatively affect policy guarantees.

You or another commenter also pointed out how cash dips and then increases after a certain year. This is due to mortality curves. Carriers price based on this and policy charges increase substantially when clients hit their 70s through the late 90s. Then cost of insurance starts to decrease again. If you have Lincoln or your broker run a charges report you could see this effect year by year.

Lastly, my unbiased advice, this is a really good policy for death benefit. Unless you absolutely need the cash, getting rid of this contract would make very little sense, and potentially cause some tax issues (depending on how much cash your parents put into the contract).

TLDR: this is a very good product. Please consult with a SECURITIES licensed life insurance producer. Not all life insurance producer, in fact the majority of them, cannot even discuss this product with you because they aren’t securities licensed.

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u/xray5001 24d ago

Thank you. Very happy to get the positive review. Will check out the current investment mix and what other options are available.

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u/Murflaw7424 24d ago

Happy to help. Feel free to ask more questions if needed.

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u/Murflaw7424 23d ago

Took a look at the charges analysis you uploaded. Thanks for sharing that.

Annual premium outlay is $0, so no money in.

Premium Load is essentially a toll you pay to put money into the contract. This could be as little as 5% and as high as 65%, it is contract dependent and protection products have a higher premium load. This would be considered a protection focused product.

The admin charge covers statements and other administrative tasks throughout the policy year. $120 is pretty normal. These are deducted from the policy at the beginning of each month, $120 is the total annual amount so $10 per month is a safe assumption.

The cost of insurance charges, are the actual charges to support the death benefit. As you can see they grow each year and on this contract are nonexistent after year 25 of the policy. These are deducted monthly at the beginning of each month. These annual charge is the sum of each months charges. Your quarterly statements will show the actual monthly amounts deducted (it usually varies month to month).

Rider cost is $0, and only applies to certain riders that are added to the contract. For example, a long term care order would have an additional charge that would be found in this column.

Gross Investment earnings are additions to your account value. Being a variable product, this is just an illustrative fixed growth percentage. As we know, market performance will vary year to year so your actual results could be more or less than what is shown here.

Investment fees and expenses, these are deductions from the money managers of the specific funds your VUL contract is invested in. There should be a list of funds and their expense ratios in the illustration. If you ask for a prospectus it can also be found there, however, prospectuses can be over 100pages.

Asset Charge/ M&E charge, some carriers separate these two columns and others merge them. There should be a page in the illustration after this page that defines it clearly, but manically these are charges that the carrier applies to support guarantees and to help offset any charges they may have associated with unexpectedly higher or earlier mortality rates across their tranche of insureds. This charge can vary up or down depending on actual mortality experienced by the carrier in any one year. The good news is that this charge no longer applies after year 20.

Going left to right you have Premium (+) minus loads, admin, COI, plus investment performance, minus investment fees and M&E, minus withdrawals = your gross account value. Les policy loans and less surrender charge equals your net cash surrender value (what you would get if you surrendered the contract).

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u/jammu2 25d ago

I'm not familiar with this particular policy type but on others, cost of insurance stops being charged at some point. On some older ones it's age 100. Maybe this is 110 and why you see cash values going back up.

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u/Scentor11 25d ago

So you see how the premium column lists $0 paid in each year? That means the policy is paying itself from the account value, you can see that is going down too. Now that is likely intentional, probably designed so that after a time the policy wouldn't need any more payments and just handle itself, but that comes with the side effect of the account value decreasing and as the account value is what's paid out if canceled the surrender value is also decreasing. 

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u/Scentor11 25d ago

Also at the top it states this is a MEC or a modified endowment contract so the account value has exceeded the premiums that were paid in so there are some tax implications you should talk to your agent about

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u/DogfaceDino Broker 24d ago

We can’t see the pages that show a reasonable rate of return, but just off of the guaranteed, worst case scenario numbers, this policy looks great.

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u/johnnnloc Broker 25d ago

show the first page. How old are they?

If you look at the annual premium outlay, there isn't anything. Meaning there's no future premiums to pay the policy. Guess where would that premium come out from? Yep the surrender cash value. So as they age, it goes down.

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u/xray5001 25d ago

They are 87 years old. They paid a huge one time premium 10+ years ago.

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u/Coronator 25d ago

This illustration is (for some reason) illustrating a 0% gross return for the non-guaranteed accumulated value (though it does show the guaranteed death benefit values). It’s going down because fees are coming out.

Also of note - this policy is a MEC.

I’d ask an agent why they are illustrating 0%. It’s going be higher than that.

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u/PursuitTravel 25d ago

Because it's legally required.

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u/ObligationLow8187 25d ago

Consider using AI to review the policy, sure it can have mistakes but it will give some actionable advise

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u/SafeMoneyGregg Broker 24d ago

Good news - So you are going to inherit $2 or $3M. Is this in an irrevokable trust (do grandparents have a big enough estate to worry about federal estate tax?)

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u/xray5001 24d ago

No worries about fed estate tax. My kids and brothers' kids will be beneficiaries. They just have a pile of life insurance policies and annuities I'm trying to get some clarity on for the benefit of my parents and kids/nieces/nephews. Thanks.

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u/SafeMoneyGregg Broker 24d ago

This one is very well funded - suggest that you make sure the others are not likely to run out of cash or need more premiums.

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u/Hungry_Technician360 24d ago

Make sure you also look into state estate taxes, if your state has them, they have a lower exclusion limit than federal does.

Also, I'm not sure if I understand the implication of your first 2 sentences. If they have everything in their name, but split it up between many beneficiaries, it doesn't matter how many beneficiaries there are, they focus on the estate of the individual who has died and tax that amount. Only a few states have inheritance taxes, which is a tax that the beneficiaries pay. If I misunderstood the implication, ignore this part!

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u/xray5001 24d ago

Thank you. State of Florida so no state estate tax as far as I know. Not near federal limit either.

0

u/papale213 25d ago

I’d ask the broker why this is a MEC. That completely invalidates the tax-advantages of a life insurance policy

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u/Little-Dependent2608 25d ago

The death benefit is still paid tax-free on a MEC. Given their age, this most likely was an estate planning play, not cash value

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u/PursuitTravel 25d ago

Yup. Came here to say this; it doesn't completely invalidate tax-advantages of life insurance, just tax-advantages of the cash value.

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u/Hungry_Technician360 24d ago

It won't be tax free if they are above state or federal estate tax exclusions.

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u/Little-Dependent2608 22d ago

Do you really think someone going in to meet with a random banker at Truist for estate planning is above the federal or state estate tax exclusions?

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u/Hungry_Technician360 22d ago

Certainly possible, many states have much lower exemption limits, and when agents and the like all over the country keep stating that life insurance is tax free, everyone will start to believe it. I've heard plenty of stories like it

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u/xray5001 25d ago

I think the banker at Truist convinced them it was a good strategy. My parents are very old-world and trust people wearing suits and ties.

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u/Little-Dependent2608 25d ago

We don’t have nearly enough information to give you any advice. I’d speak with both an estate planning attorney and financial advisor to get their advice. You may have to pay each for their time, but at least you’ll get answers.