Discounted Cash Flows



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S T RUCT URE D CA S HF L OWS P ed c a b ei nc ome F ex b et e ms H ghre u ns S uc u e d Ca s hf ows B oc hu e

Dscouned Cash Fows The seconday make fo a vaey of dscouned cash fows has exsed fo ove 30 yeas. Ths aenave ncome space s ove a bon doa a yea ndusy. Exampes ncude, bu ae no med o, seconday make penson paymens, oey paymens, annuy paymens, sucued seemens, and awsu seemens. Mos of hese poducs ae puchased decy by nsuons such as banks and hedge funds, bu ecen nnovaons have expanded hs make o now ncude ndvdua buyes. Wha s a sucued cash fow? A sucued cash fow epesens a fxed ncome seam such as an annuy o penson ncome sod a a dscoun n exchange fo a ump sum paymen. A dscouned cash fow can povde hghe aes of eun han avaabe hough adona ncome poducs such as annues, bonds, and CD s. Sucued cash fows eceved fom penson ncome ae pad fom vayng enes of ced sk ncudng he fedea govenmen, nvesmen gade copoaons, and sae and oca govenmens. Cusomzaon of ncome ncudes he engh of he em seeced (5 o 10 yeas), he amoun of monhy ncome desed and he ced sk pefeed.

Wha ae he benefs of puchasng a sucued cash fow? Above-aveage dscoun aes as compaed o ohe fxed poducs. Cusomze ncome seam o mee specfc goas and fundng equemens. Cash fows ae pad fo a se peod of me povdng pedcaby of ncome. Money fom Non-Quafed funds such as CD's and Money Makes can be used. Aso funds cueny nvesed n IRAs, 401Ks, 403Bs, SEP IRA, Roh IRAs can be ansfeed o sef-deced IRAs, SEPs, ec. and used. Copoae penson pans may have addona poecons offeed hough he Penson Benef Guaanee Copoae fund. Sucued cash fows may povde a monhy ncome a a dscoun ae above ohe adona ncome opons such as CD s, annues and bonds. Theefoe, hey aow a puchase o ceae he own pesona penson by havng paymens deposed no he accoun monhy. Whe dscoun aes can and w change, cueny he effecve ae avaabe fo a 10 yea sucued cash fow s above 8% as compaed o a 10 yea em cean snge pemum mmedae annuy offeng an nena ae of eun of 2.25% o a 5 yea CD payng 1.5%. Annues, CD s and sucued cash fows cay dffeen sks. These sks mus be fuy consdeed n egads o he puchase s ndvdua needs.

Wha ae some exampes of a sucued cash fow? Seec cash fow fom Fedea, Sae o Copoae pensons Mnmum puchase pce s $25,000 Tems ae 5 o 10 yeas n engh Effecve ae s deemned by make pce Sove fo monhy ncome o puchase amoun Inees and pncpa euned n each paymen Penson Type Puchase Pce Tem Effecve Rae Monhy Paymen Toa Paymen Receved Fedea $100,000 60 monhs 6.00% $1,917 $114,994 Sae o Lage Copoae $100,000 60 monhs 7.00% $1,959 $117,535 Fedea $100,000 120 monhs 8.25% $1,203 $144,342 Sae o Lage Copoae $100,000 120 monhs 8.75% $1,227 $147,221 Why ae he aes hghe han hose offeed by ohe fxed opons? Sucued cash fows ae puchased a a dscouned vaue fom he see. The dscoun ae fo each sucued cash fow s deemned by he cuen make pce o wha a see s pepaed o accep n eun fo he penson ncome. As wh any nsumen, anyme a suppy and demand make s ceaed, hee can be good oppounes fo boh he buye and see. In hs case a see has a need fo a ump sum paymen oday whee a buye sees an oppouny o eceve a dependabe a monhy paymen. Fo he buye hs ceaes an oppouny o pacpae n an aenave ncome souon ha has a ow coeaon o ohe adona equy and ncome poducs. Theefoe, dependng on effecve aes, axes and equy make pefomance a sucued cash fow may offe a supeo ncome opon on a sk adjused bass.

Wha ae he sks and poecons avaabe? Make Rsk The secuy of a sucued cash fow s decy eaed o he heah of a company o govenmen offce and s aby o pay pomsed penson ncome o eemen benefs. These ypes of puchases ae no deposs and ae no nsued by he Fedea Depos Insuance Copoaon (FDIC). Sucued cash fows ae subjec o nees ae sk n ha he ncome seam s sagnae and w no ncease o decease n esponse o cuen makes. Ths poduc mus be hed o em and heefoe s no qud. Lfe Conngency Rsk Mos penson ncome o eemen benefs end when he pensone des. Ths sk s caed fe conngency sk because he connuaon of ncome s dependen upon he pensone beng ave. To poec agans hs sk, he pensone s equed o puchase, manan and coaeay assgn o he buye a fe nsuance pocy o sasfy he aby. In he even he pensone des befoe he paymen em has ended he buye woud eceve a ump sum paymen fom he fe nsuance pocy equa o he dscouned vaue of emanng paymens owed. Conac Rsk Addona sks may ncude aemped beach of conac by he pensone, bankupcy naed by pensone, efusa of he see o pay he fe nsuance pemum and deah dung he wo yea conesaby peod. These sks ae mgaed hough a eseve accoun. The eseve accoun s funded o educe, bu no emnae, he pmay conacua sks of puchasng a sucued cash fow. These ae he ony hee sks he eseve accoun poecs agans.

Wha s he pocess o puchase a sucued cash fow? Penson sees ae denfed hough nene o ohe makeng campagns by a facong company. Sees mus hen compee wo eves of undewng o be appoved o se a poon of he penson ncome: An undewng pocess s compeed by he soucng company o esabsh appopaeness of sae and sees aby o hono a aspecs of he conac. Undewng paamees ncude such facos as ced hsoy, ohe souces of ncome, deb ao, nended use of funds, ax ens, bankupces, maa saus and chaace evauaon. Uness fe nsuance s aeady n pace, he see w aso compee undewng o puchase a fe nsuance pocy n ode o mee he equed ems of he conac. The buye w hen sgn a Mase Ageemen and Puchase Reques and w send funds va cashe s check o we o an escow accoun. The Mase Ageemen povdes a descpon of he ems and sks assocaed wh a sucued cash fow. The Puchase Ageemen seecs he ype of conac n egads o he puchase amoun, monhy cash fow, effecve ae, and he paye ced ype he buye s neesed n puchasng. Whn a age 60 days fom he me funds and papewok ae eceved, he facong company w denfy a specfc cash fow(s) fom one o moe sees o mee he buyes equesed paamees and w compe and deve o he buye, hough he efeng agen, cosng documens. Once he cosng documens ae appoved by he buye he ansacon w cose and funds w be sen fom he escow accoun o he see. A he begnnng of each monh he monhy cash fow puchased by he buye w be sen fom an escow copoae us hough an EFT paymen o he accoun of he buye. Addona eves of admnsave poecon ae pu n pace o nsue fu paymen o he buye each monh.

IRA, Roh and Quafed funds: Sucued cash fows can be puchased and hed whn a Sef-Deced o Cusoda IRA accoun. These accouns ofen have annua fees, dsbuon and se up cos. Income pad fom a sucued cash fow s pad back no he cusoda accoun un dsbuons ae equesed by he IRA owne. The pocess o puchase a sucued cash fow s sma o he pocess ouned above excep ha fs Sef-Deced IRA Cusoda accoun mus be se up and funded. Wha happens a he deah of buye? In he even ha he buye of a sucued cash fow des po o he end of he conacua em of monhy cash fows beng pad, he emanng cash fows pe he conacua ems w be pad o he benefcaes unde each buyes w, us, o by sae aw n he even he owne des nesae. If jony owned, monhy cash fows w connue pe he conac o he suvvng jon owne. Who s Pensons, Annues and Seemens, LLC? Pensons, Annues and Seemens, LLC s a pensons soucng company ha specazes n anayzng, acqung and managng a boad ange of asses ncudng sucued seemens, annues, oey awads and sucued cash fows, seconday annues, oyay paymens and nheance. PAS specazes n evauang and accessng asses and ced wohness, baancng sk wh ewad of each offeng, o hep o ensue a favoabe oucome. PAS s affae ncudes Cash Fow Invesmen Panes, LLC he make eade n ognang sucued cash fows. Bank of Uah Copoae Tus Sevces The Bank of Uah Copoae Tus povdes a payng agen funcons fo Pensons, Annues and Seemens, LLC eaed o sucued cash fows ncudng he coecon of monhy paymens fom he see fo he benef of he buye o he buye s cusoda IRA accoun. Wh ove 20 yeas of expeence, BOU s copoae us depamen has managed he usee aspecs of moe han 5,000 ansacons.

How do sucued cash fows compae wh ohe adona ncome souons such as mmedae annues? Immedae annues ae no an exac appe o appes compason o Sucued Cash Fows, bu cose. Boh ncome seams (assumng non-quafed doas) dsbue boh pncpa and nees n each paymen and n he exampe beow boh ae peod cean. The usaon beow povdes an exampe of usng a cueny op aed fxed mmedae annuy vesus an avaabe Sucued Cash Fow. In hs case he buye woud ncu a savngs of $36,225 (22% ess funds equed) o eceve he same $1,500 of monhy ncome pad fo 120 monhs. Income Souon Sucued Cash Fow Immedae Annuy Toa Paymens Receved 120 monhy paymens 120 monhy paymens Monhy Paymen Receved Toa Income Receved Puchase Amoun Requed Annua Effecve Rae $1,500 $180,000 $124,703 8.25% $1,500 $180,000 $160,928 2.33% Wha s an exampe of a feme ncome saegy? Ted and Jane, age 65, have saed o see he deam of a comfoabe eemen fade, due o he news of a 2% enewa ae on he cuen CD combned wh sky ockeng pces a he gas saon and gocey soe. Boh woud ke o ncease yed whn he pofoo whou ncung make sk. They decde o nves $100,012 no a fedeay backed sucued cash fow. Ths ncome w geneae 120 monhy paymens of $1,203 povdng an 8.25% effecve yed. Ted and Jane aso nves addona funds of $140,722 no annuy conacs whch povde a guaaneed feme whdawa benef de. Assumng an 8% annua sep up o he ncome base and a 4.75% feme guaaneed whdawa pecenage, a age 75 Ted and Jane woud eceve an ncome benef paymen of $1,203 pe monh fo he emande of boh of he ves. The above scenaos ae hypoheca n naue and ae no based on any specfc poduc o avaabe offengs bu ae genec n fom. A guaaneed whdawa benef s an nsuance de povded as pa of an annuy conac.

Wha sas uc u ow? As uc u ow ep esen saf xed ncome s eam,suchasanannu yopens on ncome,so d aad scoun nexchangef oa umpsum paymen. S uc u owscanp ov deh ghe a esof e u n han ad ona ncomep oduc ssuchas annu es,bondsandcd s.s uc u ows a epa df om va y ngen esofc ed sk nc ud ng hef ede agove nmen, nves meng ade co po a ons,ands a eand ocagove nmen s. * S uc u owsa enogove nedbyanysecu eso nsu ance egu a o yau ho y. * Thesecu yofas uc u ow sd ec y e a ed o hehea hofacompanyogove nmenof f ceand s ab y opay sp om sedpens on ncomeo e emenbenef. * S uc u owsa enodepos sanda eno nsu edby hefede adepos I nsu anceco po a on( FDI C). * S uc u owsa eno skf ee.p ease ef e o hemas eag eemenf oaf u sof sks. *I ncomes eamsf om s uc u owsmusbehe d o e m and he ef o ea eno qu d nves men s. TheRese veaccoun snoagua an eeofpaymen.the ese veaccouncanbecome nso ven.the ese ve accoun sf unded o educe,noe m na e h eeof he sksofpu chas ngpens oncashf ows.thesea e heon y h ee sks he ese veaccounp o ec saga ns. )B eachofcon acwhe ebyase e ed ec ssomeoa of hemon h ypaymenawayf om hebuyee he n en ona yodue obank up cy )Ase edoesnopay he con ac ua yob ga ed f e nsu ancep em um. )Ase e / nsu edcomm ssu c de Copy gh2012s uc u edcashf ows. com.a gh s ese ved.