I’ve worked with Pluris on local estate and gift tax appraisal matters several times now, and I could not be happier with their service.
Victoria Kaempf
Lakin Spears, LLP

Life Insurance Valuation – Mortality and Discount Rates

When valuing life insurance or life insurance-linked instruments such as split-dollar collateral assignment receivables or split-dollar promissory notes, the three elements of Fair Market Value are: (1) the illustrations from the insurance company projecting expenses, premiums, and cash values, (2) the mortality rates applicable to the insured life as of the valuation date, and (3) the discount rates applicable to the cash flows from the policy as of any given year. This section discusses mortality estimates. 

Subscribe to the Pluris Newsletter