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From enhancing executive retention to maximizing your ROI and charitable contributions, everything we do is designed to empower your credit union to more efficiently live your mission and achieve your goals.

Executive Retention

Securing visionary executives, rewarding top performers, and planning leadership transitions require strategic investment expertise. At Acumen, we craft tailored solutions to enhance retention and optimize financial performance. Leveraging deep knowledge of tax codes, NCUA regulations, and institutional life insurance, we align leadership and board priorities to foster long-term success.

3 Main Types of SERPs

IRC 457(f)

What is a non-qualified deferred compensation plan?

(And how can it benefit your organization?)

Deferred compensation plans are a promise by an organization to pay specific benefits (typically in a lump sum) to an executive in the future. This future obligation results in a benefit liability on the organization’s balance sheet and benefits expense recognition every year until benefits are vested. Once vested, these amounts are paid to the executive, placing them in control of the assets’ future performance and the resultant retirement cash flows.

These arrangements commonly involve vesting provisions where the executive must remain employed with the organization for a specified period and/or achieve specific performance goals. In non-profit organizations, once a substantial risk of forfeiture no longer exists (deemed to be upon vesting), the plan’s value is immediately includable in the executive’s income.

How it works:

The executive enters a contractual arrangement with the organization agreeing to remain with the employer to a specified date. Once the access date is attained, the organization will pay the promised benefits. These plans can be structured as i) a defined contribution plan, where the Employer defines an annual contribution, whereby the employee’s benefit equals the annual contributions plus any stated earnings. Performance is not guaranteed, meaning, the employee bears the risk of the plan. Or ii) a defined benefit plan, where the Employer defines a stated benefit to be paid at a stated future date. The risk of the plan is the employer’s responsibility, meaning, the employer is guaranteeing the benefit amount

Pre-retirement and post-retirement rate of return assumptions are crucial to set realistic expectations;
Given the obligation to make the payment at a future date, the organization records a benefit liability reflecting the amount projected to be due at the vesting date; and
The organization recognizes expenses annually until the executive vests in the benefit.

Applicable

Regulations Sections 457(f) and 409A of the Internal Revenue Code (the “Code”) govern these arrangements. The regulatory environment tends to make these plans less flexible than other options.

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IRC 457(f)

IRC 7872-15 Collateral Assignment Split Dollar (CASD)

What is a Collateral Assignment Split Dollar (CASD)?

(And how can it benefit your organization?)

Split-Dollar is not a type of insurance but a method for two parties (often organizations and their employees) to purchase and share the benefits of one or more life insurance policies. The “loan regime” form of split-dollar, if appropriately designed, is non-compensatory and is used when the organization wants to provide retirement cash flow and death benefits. The organization pays the premiums on one or more life insurance policies. These premiums are treated as loans to the executive for tax purposes only and must be repaid with enough interest to avoid income inclusion. The organization is repaid the amount of the split-dollar funding (which may include interest) from the death benefits of the policy and the employee may access the cash value during his or her retirement years, or a specified access date. These arrangements have been used for decades as a way for organizations to retain and reward key executives.

How It Works

The organization pays the premiums on one or more life insurance policies. These premiums are treated as loans to the executive for tax purposes only and must be repaid with enough interest to avoid income inclusion. There are two competing objectives in a split-dollar arrangement. First, the organization must be repaid the amount of the split-dollar funding and, any accrued interest. Secondly, the policy or policies should also be designed to build enough cash value that the executive can access during his or her retirement years, or an access date.

The vesting provisions under a split-dollar plan are flexible and can be tailored to the specific needs of the organization;
Vesting in a split-dollar arrangement’s benefits results in neither income inclusion for the executive nor excise tax to the organization; and
Split-dollar arrangements can either be fully funded at implementation or incrementally over several years. The decision to fund incrementally should be carefully considered as it does introduce interest rate (AFR) variability into the discussion.

Applicable

Regulations Sections 7872-15 and 61-22 of the Internal Revenue Code (the “Code”) govern these arrangements.

Organization Perspective

The organization records the split-dollar loan as an “other asset.” The interest on the split-dollar loan will be accrued and reported as “other income.” The balance of the split-dollar loan (principal and accrued interest) will be adjusted, no less than annually.

Executive Perspective

Unlike the other executive retirement benefit plan options, the executive does not recognize income upon vesting. The split-dollar regulations provide that, so long as the policies are sufficient to repay the split-dollar loan and any accrued interest when it is due (typically upon the executive’s death), there is no income recognition. Should the policy or policies lapse, an income recognition event could occur. Subject to vesting and other contract terms, the executive can access policy values through life insurance policy loans or withdrawals to basis.
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Key Considerations

Retention Value
Timing and Amount of Capital Requirements
Impact on Financial Statements
Flexibility
Plan Administration Requirements
Regulatory Environment
Taxation

Footnotes

Accounting for split-dollar arrangements is based on the substantive agreements, the organization’s facts and circumstances and a review of all available evidence. Organizations should obtain independent guidance on proper accounting for split-dollar arrangements.
Defined as the appropriate applicable federal rate (AFR) in effect on the funding date.

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IRC 7872-15 Collateral Assignment Split Dollar (CASD)

IRC 61-22 Restricted Executive Bonus Arrangement (REBA)

What is a Restricted Executive Bonus Arrangement (REBA)?

(And how can it benefit your organization?)

Under an Executive Bonus Arrangement, the organization pays a bonus to the executive which is then used to purchase a life insurance policy owned by and insuring the executive’s life, with a focus cash accumulation and retirement income. Once the funds are paid to the life insurance policy as a premium, they have growth potential and may be accessed without additional taxation via either withdrawals to basis or policy loans (this treatment is contingent upon the policy avoiding a modified endowment contract (“MEC”) designation).

Under a Restricted Executive Bonus Arrangement (REBA), the employer and executive execute a contract under which the employer restricts the executive from exercising most of the ownership rights under the life insurance policy, such as accessing cash values. As a result, the executive cannot access the life insurance cash values until i) vesting in the premium bonuses, ii) reaching an access date, or iii) working for the employer for a specified number of years. If the executive leaves before being fully vested, either the lesser of any unvested portion of the bonus or the policy’s cash value is paid back to the employer. This restriction results in creating “golden handcuffs”, which encourages loyalty and motivates key executives to grow productivity.

How It Works

The executive applies for and owns a life insurance policy. In conjunction with the purchase of the life insurance policy, two additional components must be incorporated into a REBA, i) the restriction of ownership rights endorsement filed with the insurance company and ii) the REBA Agreement.

Applicable

Regulations Sections 61-22, and 451.2 of the Internal Revenue Code (the “Code”) are the primary applicable governing sections of these arrangements.

Organization Perspective

From the organization’s perspective, payments made as premiums to the life insurance policy will be an expense and will not be recovered. The executive will own the life insurance policy, and the employer will not be a beneficiary of the policy in any way.

Executive Perspective

Income (the bonuses that ultimately result in premiums) is taxed when received or when vesting occurs. The policy provides tax-deferred growth and tax-free access to the policy’s cash value in the future. In addition, the death benefit is allotted exclusively to the executive’s beneficiaries.
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Key Considerations

Retention Value
Timing and Amount of Capital Requirements
Impact on Financial Statements
Flexibility
Plan Administration Requirements
Regulatory Environment
Taxation

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IRC 61-22 Restricted Executive Bonus Arrangement (REBA)

Employee Retention Plans

IRC 457(f)

What is a non-qualified deferred compensation plan?

(And how can it benefit your organization?)

How it works:

Pre-retirement and post-retirement rate of return assumptions are crucial to set realistic expectations;
Given the obligation to make the payment at a future date, the organization records a benefit liability reflecting the amount projected to be due at the vesting date; and
The organization recognizes expenses annually until the executive vests in the benefit.

Applicable

Regulations Sections 457(f) and 409A of the Internal Revenue Code (the “Code”) govern these arrangements. The regulatory environment tends to make these plans less flexible than other options.

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IRC 457(f)

IRC 7872-15 Collateral Assignment Split Dollar (CASD)

What is a Collateral Assignment Split Dollar (CASD)?

(And how can it benefit your organization?)

How It Works

The vesting provisions under a split-dollar plan are flexible and can be tailored to the specific needs of the organization;
Vesting in a split-dollar arrangement’s benefits results in neither income inclusion for the executive nor excise tax to the organization; and
Split-dollar arrangements can either be fully funded at implementation or incrementally over several years. The decision to fund incrementally should be carefully considered as it does introduce interest rate (AFR) variability into the discussion.

Applicable

Regulations Sections 7872-15 and 61-22 of the Internal Revenue Code (the “Code”) govern these arrangements.

Organization Perspective

Executive Perspective

Key Considerations

Retention Value
Timing and Amount of Capital Requirements
Impact on Financial Statements
Flexibility
Plan Administration Requirements
Regulatory Environment
Taxation

Footnotes

Accounting for split-dollar arrangements is based on the substantive agreements, the organization’s facts and circumstances and a review of all available evidence. Organizations should obtain independent guidance on proper accounting for split-dollar arrangements.
Defined as the appropriate applicable federal rate (AFR) in effect on the funding date.

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IRC 7872-15 Collateral Assignment Split Dollar (CASD)

IRC 61-22 Restricted Executive Bonus Arrangement (REBA)

What is a Restricted Executive Bonus Arrangement (REBA)?

(And how can it benefit your organization?)

How It Works

Applicable

Regulations Sections 61-22, and 451.2 of the Internal Revenue Code (the “Code”) are the primary applicable governing sections of these arrangements.

Organization Perspective

Executive Perspective

Key Considerations

Retention Value
Timing and Amount of Capital Requirements
Impact on Financial Statements
Flexibility
Plan Administration Requirements
Regulatory Environment
Taxation

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IRC 61-22 Restricted Executive Bonus Arrangement (REBA)

IRC 61-22 Endorsement Split Dollar

What is an Endorsement Split Dollar?

(And how can it benefit your organization?)

IRC 61-22: Under Endorsement Split Dollar, the employer owns the life insurance policy. The employer “endorses” to the executive the right to name the beneficiaries of all or a part of the death benefit – typically being the total death benefit minus the greater of the cash value or cumulative premiums paid. The executive pays income tax annually based on this share of the death benefit, which is known as the economic benefit cost. Typically, a “roll-out” or transfer of policy ownership takes place once an executive reaches a certain access date. Once this transfer occurs, the executive is taxed on the greater of the cumulative premiums or cash value as W2 income, which is subject to IRC Section 4960, which imposes a 21% excise tax for any compensation paid above $1M.

Endorsement split dollar plans are designed to provide valuable key person death benefits to an employer and personal death benefit protection to a key employee's family. A life insurance policy is purchased, and the premium payments and policy benefits are divided between two parties—usually a business and an employee.

How It Works

In an employer sponsored split dollar plan, sometimes called an economic benefit regime, an employer provides the benefits of a life insurance policy to a key employee by splitting the value of the policy between the employee and the company.

Under this arrangement, the employer owns the policy, pays the premium, and retains all rights to the cash values for the length of the employee’s agreed-upon tenure. The employer endorses a portion of the policy’s death benefit to the employee to ensure that his or her beneficiaries receive financial support in the event of his or her death. However, the business retains control over the policy and its cash values. The key employee pays taxes on the value of the life insurance protection, called the reportable economic benefit charge (REBC), each year.

Applicable

Businesses that implement a split-dollar life insurance arrangement must comply with Section 101(j) of the Internal Revenue Code (IRC), which applies specifically to corporate-owned life insurance policies. The Code sets specific record keeping and reporting requirements and sets limits on the amount of premiums that can be paid by the business.

Organization Perspective

The employer pays the premiums
May access the policy cash value
Typically receives the greater of the cash value or cumulative premiums upon death of the executive

Executive Perspective

Selects beneficiaries
Receives cost effective death benefit coverage, as the employer typically grosses-up the imputed tax cost associated with this arrangement
Typically, upon an access date, the policy ownership is transferred to the executive, whereas the executive will owe ordinary income tax on any amount that is transferred

‍Key Considerations

Retention Value
Timing and Amount of Capital Requirements
Impact on Financial Statements
Flexibility
Plan Administration Requirements
Regulatory Environment
Taxation

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IRC 61-22 Endorsement Split Dollar

Switch Dollar

What is a Switch Dollar?

(And how can it benefit your organization?)

Under Switch Dollar, the arrangement initially begins as Non-Equity Collateral Assignment Split Dollar. The employer pays the annual premium on a life insurance policy, which is owned for the executive (or executive’s trust). The policy is pledged, or collaterally assigned to the employer as collateral for repayment. Under the terms of the agreement, the employer is entitled to be repaid the greater of the cumulative premiums paid or the cash value. The death benefit in excess of the repayment amount is paid to the executive’s beneficiary. The executive pays income tax annually based on this share of death benefit, which is known as the economic benefit cost. Prior to any equity built up in the policy, the arrangement is “switched” to Loan Regime, resulting in the executive no longer being taxed under the economic benefit cost, but instead loan interest is charged at the applicable federal rate – which is typically accrued. This switch usually occurs between years 7-10.

Often in these arrangements, the employer retains the rights to the cash value and the death benefit up to the premiums paid by the employer. Sometimes, the employer earmarks an amount greater than the premiums paid. In some split-dollar arrangements, the employee has rights to any cash surrender value in excess of the employer’s contribution to the plan. If the employee pays into the plan, the employee’s beneficiaries may be entitled to an amount that’s proportionate to the employee’s premium payments.

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How It Works

Again, under a switch dollar plan, the arrangement begins as non-equity collateral assignment split dollar, which is taxed under the economic benefit regime. Prior to any equity building up in the life insurance policy, the structure of the plan is converted to loan regime, thus the executive is not taxed on any gains. The executive now has basis in the policy and will enjoy the tax-deferred growth and tax-advantaged access to policy cash values.

Applicable

Regulations Sections 61-22 and 7872-15 of the Internal Revenue Code (the “Code”) govern these arrangements.

Organization Perspective

Annually funds the life insurance premiums
Receives the great of the cash surrender value or cumulative premiums paid upon the executive’s death

Executive Perspective

Selects beneficiaries
Receives cost effective death benefit coverage, as the employer typically grosses-up the imputed tax cost associated with this arrangement
In a high interest rate environment, if the executive is young or the policy is joint life, this is a more attractive option than loan regime split dollar.

Key Considerations

Complex arrangement
The switch does not happen automatically
In a rising interest rate environment, there are inherent risks associated with this structure, as rates may be higher upon the conversion
Any policy equity will be taxed as ordinary income to the executive, in addition to the one-year term costs for the death benefit coverage

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Switch Dollar

Participant Funded Split Dollar

What is a Participant Funded Split Dollar?

(And how can it benefit your organization?)

IRC 7872-15: A Participant Funded Split Dollar plan from a regulatory perspective, matches that of traditional employer funded collateral assignment split dollar plan. What makes the structure different is the life insurance policy premiums, are funded by the executive either i) reducing salary, or ii) forgoing bonuses. This reduction/forgone amount is then used to pay premiums on the life insurance policy. The net effect to the employer is either cash-flow neutral, or an improvement to the bottom line as there may be a recoupment of payroll and excise tax costs. The executive’s forgone amount funds the premiums with pre-tax dollars, the life insurance policy values grow tax deferred, and if structured properly, the distributions are received tax-free.

Under these arrangements, the employer retains the rights to the cash value and the death benefit up to the premiums paid by the employer, plus any accrued interest. The employee has rights to all cash values above the employer’s interest, and is 100% vested day 1.

How It Works

In an employer sponsored voluntary participant funded split-dollar arrangement, the employer and the employee enter into an agreement, which describes how the death benefit is divided between each party, how each party can access the cash value (if applicable) and how each party can exit or terminate the agreement. Quite often, these plans either replace or complement 457(b) plans, due to all the limitations imposed on contribution amounts, and lack of penalty free liquidity.

Applicable

Regulations Sections 7872-15 and 61-22 of the Internal Revenue Code (the “Code”) govern these arrangements.

Organization Perspective

Cost recovery of funds that would have otherwise been a sunk cost as cash compensation
Recoupment of payroll costs
May limit a compensation amount that would have otherwise caused an excise tax cost. Reducing an executive’s income via a salary reduction to less than or equal to $1 M, thus avoiding the 21% penalty
Promotes stronger retention for key executives or employees

Executive Perspective

Unique structure that is virtually impossible to create elsewhere
Funds go into the plan pre-tax, grow tax-deferred, and may be accessed tax-free
100% vested day 1
May include a substantial death benefit for executive’s beneficiary

Key Considerations

The owner of the policy
The split of premium payments (if any) to the life insurance company
The division of equity between the parties.

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Participant Funded Split Dollar

IRC 457(b)

What is an eligible deferred compensation plan?

(And how can it benefit your organization?)

A 457(b) deferred compensation plan is a type of tax-advantaged retirement savings account that certain state and local governments and tax-exempt organizations offer employees. Think: law enforcement officers, civil servants, and university workers. When you open a 457(b), typically you set aside pre-tax dollars in the account, reducing your income. Money in the account can be invested and potentially grow until you make withdrawals, at which point you'll pay income taxes on what you take out. Depending on your employer plan there may be a Roth option, where you contribute post-tax dollars and then don't have to pay taxes when you take that money out.

The 457(b) or eligible plan, functions similarly to 401(k)s and other qualified plans. The arrangement allows both employer and employee contributions, though total contributions are limited to IRC 402(g) maximums in any given year, which are low, thus, this plan is typically partnered with another. Employees are typically 100% vested at all times.

How It Works

Governmental 457(b) Plan

Governmental 457(b) plans are sponsored by a government entity. Like with 401(k)s, your contributions are held in a trust and can't be claimed by your employer's creditors. Money saved in a governmental 457(b) can be rolled into other retirement accounts, such as IRAs and 401(k)s.

Non-governmental 457(b) Plan

A non-governmental 457(b) plan, sometimes called a tax-exempt 457(b) plan, is backed by the offering company—perhaps a college or other nonprofit. In a non-governmental 457(b), you tell your employer the percentage of your income you'd like to contribute, but the employer owns the account—not you. If that employer runs into trouble with creditors, your funds could be at risk.

Also, because the account is your employer's and not yours, you can't roll over funds from a non-governmental 457(b) plan into another retirement account and you may not have control over how the funds may be invested. And you can't take a loan backed by the funds in your non-governmental 457(b), like you can with a governmental plan. Another key difference: Whereas you could be automatically enrolled in a governmental 457(b), you have to elect to participate in a non-governmental plan.

Applicable

Keep in mind that 457(b) withdrawals are subject to income tax and wage tax (for non-governmental plans), meaning they must be reported as taxable income on that year's tax return. Still, withdrawals can generally happen at any time penalty-free as long as you're no longer employed by the plan sponsor—or if the plan sponsor stops offering the plan.

Key Considerations

457(b) plans are tax-advantaged, employer-sponsored retirement plans offered to some government employees, as well as employees of certain tax-exempt organizations.
457(b) plans are split into 2 different categories—governmental and non-governmental—depending on whether you work for the government or not.
Although similar to 401(k)s and 403(b)s, 457(b)s have unique features that could offer more flexibility.

IRC 457(b)

Supplemental Insurance

What is Supplemental Insurance?

(And how can it benefit your organization?)

Supplemental insurance, also known as voluntary or ancillary insurance, is additional coverage that employees can choose to purchase to supplement their existing benefits. While employers typically offer core benefits such as health and dental insurance, supplemental insurance provides employees with optional coverage for specific needs, such as critical illness, accident, or disability insurance.

Benefits for Employers

Enhanced Benefits: Package: Integrating supplemental insurance enriches the overall benefits package, aiding in attracting and retaining talent in a competitive job market.
Customization Options: Supplemental insurance gives employees the flexibility to tailor their coverage to meet their individual needs and circumstances. This customization not only enhances employee satisfaction but also promotes a sense of empowerment and value within the workforce.
Competitive Edge: Offering supplemental insurance sets employers apart in a competitive job market. It demonstrates a commitment to employee well-being and provides a valuable incentive for potential hires to choose and remain with the organization.

Benefits for Employees

Comprehensive Coverage: Provides additional financial protection beyond basic benefits, addressing medical expenses, lost income, or critical illness-related costs.
Financial Security: Acts as a financial safety net, alleviating the burden of unexpected expenses and allowing focus on recovery without undue financial stress.
Reduced Financial Burden: Since fully funded supplemental insurance is provided entirely by the employer, employees do not bear financial responsibility for premiums. This lowers or eliminates out-of-pocket expenses for employees.

Conclusion

Supplemental insurance offers significant benefits for both employers and employees, enhancing the overall value of the benefits package and providing employees with essential financial protection. By understanding the advantages of supplemental insurance and working together to implement effective benefits strategies, employers and employees can create a workplace environment that prioritizes employee well-being and financial security. If you're considering adding supplemental insurance to your benefits package or exploring coverage options as an employee, we encourage you to learn more about the possibilities and take proactive steps to maximize the benefits available to you.

Supplemental Insurance

Increasing Yield

Optimizing your investments and excess cash is key to driving stronger financial outcomes for your credit union. Acumen’s Institutional Investment Team specializes in tailored strategies to maximize yields and make the most of your resources, offering solutions such as Credit Union Owned Life Insurance (CUOLI), Institutionally Priced Annuities, Structured Products, and market exposure.

Overview

Employee Benefits Pre-Funding (EBP)

What is Employee Benefits Pre-Funding?

(And how can it benefit your organization?)

Employee Benefits Prefunding (EBP) is a strategy used by organizations, including tax-exempt entities like non-profits, to set aside or invest funds in advance to cover future employee benefit obligations. This proactive financial planning approach is designed to ensure that funds are available when benefits such as health insurance, retirement plans, or other post-employment benefits come due.

Key Features

Prepayment of Obligations: Funds are allocated in advance to meet future liabilities.
Investment Opportunities: Funds can be invested to generate returns, often in accounts or vehicles aligned with the organization's risk tolerance and goals.
Budgetary Stability: EBP creates predictability in managing benefits-related expenses over time.
Compliance: For tax-exempt organizations, EBP arrangements must align with IRS regulations, ensuring investments are appropriate and maintain the organization's exempt status.

Key Benefits for Tax-Exempt Organizations

Enhanced Financial Security: Prefunding reduces the risk of being unprepared for rising benefit costs, ensuring obligations to employees are met without straining operational budgets.
Cost Savings: By investing prefunded amounts, organizations can offset future liabilities with returns, potentially reducing overall costs associated with providing benefits.
Cash Flow Management: Prefunding helps smooth out cash flow by avoiding sudden, large payouts for benefits during times of financial uncertainty.
Employee Retention and Recruitment: Demonstrating a solid commitment to employee benefits through prefunding can enhance an organization’s ability to attract and retain top talent in a competitive market.
Mission Alignment: By securing funds for employee benefits, tax-exempt organizations can allocate other resources more predictably toward their mission-driven activities.
Reduced Volatility: Prefunding mitigates the impact of economic fluctuations or unexpected cost increases in benefit programs, creating stability in the organization’s financial planning.

Considerations

Regulatory Compliance: Tax-exempt organizations must ensure prefunding plans adhere to IRS and other regulatory guidelines.
Governance: Proper oversight and reporting are essential to maintain transparency and accountability.
Investment Strategies: Investments should be managed conservatively to align with the organization’s fiduciary responsibilities and risk tolerance.

By implementing an EBP strategy, tax-exempt organizations can better balance their financial commitments, maintain operational stability, and support their mission sustainably over the long term.

Employee Benefits Pre-Funding (EBP)

NCUA Regulation §701.19

Three Main Types of Investments

What are the Three Main Types of Investments?

(And how can they benefit your organization?)

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Variable Investments

Variable investments encompass a broad spectrum of financial instruments whose returns are subject to change, influenced by factors like market dynamics, economic conditions, and management decisions. Variable investments include publicly traded assets like stocks, mutual funds, and ETFs, whose values fluctuate based on market conditions. In the private market, variable investments comprise alternative assets such as private equity and venture capital, offering potentially high returns but with greater risk and longer investment horizons.

Flexibility
Transparency
Exposure to Other Asset Classes

Structured Products

Index Life(IUL)Structured products, including Indexed Universal Life (IUL) insurance policies, are financial instruments designed to provide investors with customized risk-return profiles. IUL policies offer a combination of life insurance coverage and a cash value component linked to the performance of a stock market index, such as the S&P 500. Policyholders can potentially benefit from market gains while being protected from market losses, making IULs attractive for those seeking both insurance protection and investment growth.

Principal Protection (at Maturity)
FDIC Insured (up to $250,000)
Unrealized Gain/(Loss)
Variety of Index Options
0% Floor and capped upside (IUL)

Fixed Investments

Fixed investments refer to financial assets with predetermined, stable returns over a specified period. These investments typically offer a fixed interest rate or dividend payment, providing investors with predictable income streams. Examples of fixed investments include bonds, certificates of deposit (CDs), savings accounts, institutionally priced Corporate Owned Life Insurance (COLI), fixed annuities, and funding agreements. They are often favored by conservative investors seeking steady income and capital preservation, although they may offer lower returns compared to variable investments.

Death Benefit Liability Projection (Life)
Contractual Guarantees
High Credit Quality
No Duration Risk
Predictable Returns / Monthly Income
Book Value Treatment

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Three Main Types of Investments

Investment Opportunities

Credit Union-Owned Life Insurance (CUOLI)

What is Credit Union-Owned Life Insurance? (CUOLI)

(And how can it benefit your credit union?)

CUOLI, or Credit Union Owned Life Insurance, is a life insurance policy that a credit union purchases on the lives of its key employees, typically executives and top management. The credit union pays the premiums and serves as the beneficiary of the policy.

Key Features of CUOLI:

Death Benefit: CUOLI provides a death benefit to the credit union in the event of an insured employee's passing. This benefit helps mitigate financial losses associated with the loss of key personnel.

Cash Value Accumulation: In addition to the death benefit, CUOLI policies accumulate cash value, which can be accessed by the credit union during the insured employee's lifetime to support strategic initiatives.

Applications of CUOLI:

Risk Management: CUOLI serves as a risk management tool, offering financial protection to the credit union against the loss of key employees. The death benefit can cover costs related to recruiting and training replacements, as well as offsetting potential revenue losses.

Employee Benefits: CUOLI can support the enhancement of employee benefits programs. Credit unions can use the cash value accumulated in CUOLI policies to fund employee retirement plans, supplemental executive retirement plans (SERPs), or other benefit programs.

Executive Compensation: CUOLI is often integrated into executive compensation strategies. Credit unions can leverage the cash value to fund executive bonuses, deferred compensation plans, or other incentives to attract and retain top talent.

Considerations for Implementing CUOLI:

Regulatory Compliance: Credit unions must ensure compliance with regulatory requirements, including disclosure and consent provisions for insured employees. Credit union boards should carefully review and approve CUOLI arrangements in alignment with regulatory standards.

Financial Analysis: Conducting a thorough financial analysis is essential before implementing CUOLI. Credit unions should evaluate costs, benefits, and potential risks to ensure the policy aligns with long-term strategic goals.

Expert Consultation: Due to the complexity of CUOLI, credit unions should seek advice from experienced insurance professionals, legal counsel, and tax advisors to design and implement effective CUOLI strategies.

The Value of CUOLI for Credit Unions

Credit Union Owned Life Insurance (CUOLI) is a strategic financial tool that helps credit unions enhance their financial position, manage risk, and strengthen employee retention and benefits programs. By understanding the fundamentals and strategic applications of CUOLI, credit unions can effectively leverage this tool to achieve their organizational objectives while supporting the long-term success of their employees and members.

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Credit Union-Owned Life Insurance (CUOLI)

Life Settlement Funds

What are Life Settlement Funds?

(And how can it benefit your organization?)

Life settlement funds represent an alternative asset class that seeks diversification and potentially higher returns outside of traditional asset classes like stocks and bonds. Here's a detailed look at the pros and cons of investing in life settlement funds:

Key Benefits:

Diversification: Life settlement funds offer credit unions a way to diversify their investment portfolios beyond traditional asset classes like stocks and bonds. Adding alternative investments like life settlements can help spread risk and potentially enhance overall portfolio performance.

Potential for Stable Returns: Life settlement investments can provide relatively stable returns over the long term, as they are typically not directly correlated with stock market fluctuations or interest rate changes. This stability can be beneficial for credit unions looking to generate consistent returns to support their operations and member services.

Liability Matching: Investing in life settlement funds can help credit unions match the duration of their investments with the duration of their liabilities, such as employee benefits. Since life settlement investments typically have a long-term horizon, they may align well with the long-term nature of credit union liabilities.

Non-Interest Rate Sensitive: Life settlement investments are generally not sensitive to changes in interest rates, making them less susceptible to the impact of monetary policy decisions by central banks. This can be advantageous for credit unions managing interest rate risk in their investment portfolios.

Considerations:

Credit Risk: Credit risk is the risk that the counterparty to a financial instrument will fail to release an obligation. With life settlement funds, the insurance carrier represents the primary concentration of credit risk. To mitigate this risk, funds typically seek to purchase policies issued by highly rated life insurance companies.

Liquidity Risk: Life settlement funds typically have a long investment horizon, as returns are either realized upon the death of the insured or have a stated maturity date. This lack of liquidity may be a concern for credit unions needing access to their funds in the short term to meet operational or member needs.

Longevity Risk: There is a risk that the insured individuals may outlive their life expectancies, resulting in lower returns or losses on the investment.

Complexity and Due Diligence: Investing in life settlement funds requires thorough due diligence to assess the underlying risks and potential returns. Credit unions must carefully evaluate the risks and benefits of investing in life settlement funds and may need to seek guidance from investment professionals or consultants.

Before investing in life settlement funds, credit unions should carefully weigh the pros and cons and consider factors such as their risk tolerance, investment objectives, and regulatory requirements. Consulting with legal and financial advisors who specialize in alternative investments can help credit unions make informed decisions about incorporating life settlement funds into their investment strategies.

Life Settlement Funds

Institutionally Priced Annuities

Public Investments

What are Public Investments?

(And how can they benefit your organization?)

Public investments refer to financial assets that are available for purchase by investors through public markets, such as stock exchanges or bond markets. These investments represent ownership or debt in publicly traded companies, governments, or other entities.

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Types of Public Investments:

Stocks (Equities): Stocks represent ownership in a company and offer potential for capital appreciation and dividend income.
Bonds (Fixed-Income Securities): Bonds are debt securities issued by governments, municipalities, or corporations, providing fixed or variable interest payments over time.
Mutual Funds: Mutual funds pool investors' money to invest in a diversified portfolio of stocks, bonds, or other securities, offering professional management and diversification.
Exchange-Traded Funds (ETFs): ETFs are similar to mutual funds but trade on stock exchanges like individual stocks, providing liquidity and flexibility.
Real Estate Investment Trusts (REITs): REITs invest in real estate properties and distribute rental income to investors, offering exposure to real estate markets.
Commodities: Commodities include physical goods such as gold, oil, and agricultural products, offering diversification and hedging against inflation.

Key Benefits:

Potential for Growth: Public investments offer the potential for long-term capital appreciation.
Income Generation: Many public investments, such as dividend-paying stocks and bonds, provide regular income streams through dividends or interest payments.
Diversification: Investing in a variety of public assets can help spread risk and reduce portfolio volatility, enhancing overall investment returns.
Liquidity: Public investments are traded on public markets, providing liquidity and the ability to buy or sell assets quickly and easily.
Professional Management: Mutual funds and ETFs offer professional management by experienced fund managers, providing investors with access to expert investment strategies and research.

Potential Risks:

Market Risk: Public investments are subject to market fluctuations and volatility, which can affect their value and investment returns.
Interest Rate Risk: Bonds and other fixed-income securities are sensitive to changes in interest rates, which can impact their market value.
Credit Risk: Investing in bonds or debt securities carries the risk of issuer default or credit downgrade, leading to potential loss of principal.
Liquidity Risk: Some public investments may have limited liquidity, making it difficult to buy or sell assets at favorable prices, especially during market downturns.

Inflation Risk: Inflation can erode the purchasing power of investment returns over time, reducing real investment gains.

Public Investments

Private Investments

What are Private Investments?

(And how can they benefit your organization?)

Private Investments encompass a diverse range of non-publicly traded assets that offer opportunities for capital appreciation, income generation, and portfolio diversification. Unlike public investments, which are traded on public markets, private investments involve direct investment in privately held companies, real estate projects, private debt, and other alternative assets.

Types of Private Investments:

Private Equity: Private equity involves investing directly in privately held companies or acquiring ownership stakes in existing businesses, with the goal of achieving long-term capital appreciation.
Venture Capital: Venture capital focuses on providing funding to early-stage or startup companies with high growth potential, often in technology, healthcare, or other innovative sectors.
Private Debt/Credit: Private debt investments involve lending capital to companies or projects in exchange for fixed interest payments and the return of principal, offering steady income and downside protection.
Real Estate: Private real estate investments encompass various opportunities, including direct property ownership, real estate funds, and real estate investment trusts (REITs), offering potential for rental income and property appreciation.
Infrastructure: Infrastructure investments involve financing projects such as toll roads, airports, and utilities, providing long-term, stable income streams through contractual agreements.
Hedge Funds: Hedge funds are private investment funds that employ a range of strategies, including long/short equity, event-driven, and macroeconomic, aiming to generate absolute returns for investors.

Benefits:

Potential for Higher Returns: Private investments have the potential to deliver higher returns compared to traditional public market investments, thanks to their illiquidity premium and ability to capture value creation.
Diversification: Private investments offer diversification benefits by providing exposure to non-correlated assets, which can help reduce portfolio volatility and enhance risk-adjusted returns.
Access to Unique Opportunities: Private investments provide access to unique investment opportunities not available in public markets, such as early-stage startups, distressed debt, and private real estate projects.
Alignment of Interests: Many private investments involve active management and direct involvement in underlying assets, fostering closer alignment of interests between investors and asset managers.
Potential for Value Creation: Private investments often involve active management and value creation initiatives, allowing investors to play an active role in driving performance and enhancing returns.

Potential Risks:

Liquidity Risk: Private investments are typically illiquid and may have limited opportunities for exit, which can make it challenging to sell or realize investments quickly.
Lack of Transparency: Private investments may lack transparency and disclosure compared to publicly traded securities, making it difficult to assess risks and performance.
Operational Risk: Private investments often involve direct ownership or involvement in underlying assets, exposing investors to operational and execution risks associated with the asset or project.
Market and Economic Risk: Private investments are subject to market and economic risks, including changes in interest rates, economic downturns, and industry-specific factors that can impact performance.

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Private Investments

Life Insurance Pools

What are Life Insurance Pools?

(And how can they benefit your organization?)

Life Insurance Pools refer to collaborative arrangements where multiple organizations or entities pool resources to purchase and manage life insurance policies collectively. These pools are often established to serve tax-exempt organizations, such as nonprofits, healthcare systems, or educational institutions, providing access to life insurance products with potentially lower costs and added financial benefits.

How Life Insurance Pools Work

Pooling of Risk and Resources: Multiple organizations join together to create a pool, spreading the risk across a larger group and reducing the financial burden on individual participants.
Investment Component: These pools often involve policies with cash value, such as whole or universal life insurance, which grow over time. The pooled funds are invested, and returns can be distributed back to the participating organizations.
Death Benefits: The proceeds from the death benefits can provide financial support for the organizations’ operations or endowments.
Customization: Pools can be tailored to align with the financial and strategic goals of the participating entities.

Key Benefits

Cost Efficiency:
- By pooling resources, organizations benefit from economies of scale, reducing premium costs compared to purchasing individual policies.
- Administrative expenses are shared, further lowering overall costs.
Enhanced Investment Opportunities:
- Policies with investment components allow tax-exempt organizations to build cash value over time, creating a potential revenue stream.
- The funds can be used to support the organization's mission, capital projects, or other long-term initiatives.
Stable Source of Funding:
- Death benefits provide a predictable source of funds that can support endowments, scholarships, or ongoing operations.
- The payouts are generally tax-free, maximizing their impact.
Risk Management:
- Pooling spreads risk across a wider base, ensuring stability even if some policies within the pool have higher-than-expected claims.
Mission Alignment:
- Life insurance pools can be structured to reflect the organization's financial priorities, such as legacy giving, staff retention, or community support initiatives.

Potential Risks:

Market Risk: Investment components may underperform, reducing expected returns or creating funding gaps.
Underwriting Risk: Higher-than-expected mortality rates could increase costs or reduce benefits.
Liquidity Challenges: Accessing cash value early can incur penalties or reduce death benefits, making funds less accessible for immediate needs.
Administrative Complexity: Managing a pool requires compliance with legal, tax, and regulatory requirements, demanding specialized expertise.
Limited Flexibility: Pools can be difficult to modify or exit without financial consequences, which may not suit evolving organizational needs.
Concentration Risk: Over-reliance on the pool could expose organizations to significant risks if it underperforms.
Tax and Legal Risks: Improper structuring could jeopardize tax-exempt status; compliance varies by jurisdiction.

Life insurance pools can be a powerful financial tool for tax-exempt organizations, offering cost savings, investment growth, and a stable funding source. However, they come with risks and administrative complexities that require careful planning and expert guidance. Organizations should conduct thorough evaluations and consult with advisors to ensure the arrangement supports their mission and long-term sustainability.

Life Insurance Pools

Charitable Impact

We understand the real challenge of balancing financial growth with community support. Acumen empowers credit unions with strategic charitable giving solutions. Our complimentary consultations provide expert guidance on Charitable Donation Accounts (CDAs), impact funds, and grant assistance to align your financial goals with social responsibility, helping amplify your charitable impact while ensuring financial strength.

Impact Opportunities

Charitable Donation Account (CDAs)

What is a Charitable Donation Account?

(And how can it benefit your credit union?)

A Charitable Donation Account (CDA) is a strategic financial tool that allows credit unions to generate additional income specifically for charitable giving. By investing funds in higher-yield assets, credit unions can significantly increase their charitable contributions while maintaining financial stability. A minimum of 51% of the investment returns must be donated to qualified charities, making it a sustainable and mission-driven approach to community support.

Key Features

Investment-Based Giving – Credit unions invest a portion of their assets in approved vehicles to generate returns for charitable contributions.
Regulatory Compliance – CDAs are governed by the National Credit Union Administration (NCUA), ensuring adherence to financial and charitable guidelines.
Sustainable Philanthropy – By leveraging investment earnings rather than direct donations, credit unions can amplify their community impact without affecting core operations.
Flexible Charitable Support – Funds can be directed toward 501(c)(3) organizations, including local nonprofits, education programs, financial literacy initiatives, and community development projects.

Key Benefits for Credit Unions

Increased Charitable Impact – CDAs enable credit unions to potentially triple their giving budgets without additional financial strain.
Enhanced Community Engagement – Supporting local charities strengthens relationships with members and reinforces the credit union’s commitment to its cooperative values.
Financial Growth with Purpose – By investing in CDAs, credit unions turn idle funds into a force for good while maintaining financial health.
Reputational Advantage – Demonstrating a commitment to social responsibility differentiates credit unions in a competitive financial landscape.
Regulatory Flexibility – Unlike traditional donations, CDA-funded giving is supported by NCUA-approved investment strategies, making it a sustainable long-term solution.

Considerations

Regulatory Compliance – CDAs must align with NCUA guidelines to ensure investments and donations meet federal requirements.
Investment Strategy – Credit unions should carefully select investments that balance risk, return, and liquidity while supporting charitable goals.
Governance & Oversight – Transparent management and reporting are essential to maintain accountability and align with the credit union’s mission and values.

By implementing a Charitable Donation Account, credit unions can maximize their community impact while reinforcing financial sustainability—ensuring that their commitment to "people helping people" grows stronger over time.

Charitable Donation Account (CDAs)

Grant Assistance

Empowering Communities, Fostering Growth

(How the Financial Assistance [FA] Grant Supports CDFIs and Economic Development)

At Acumen Financial Advantage we believe in the power of financial inclusion and community-driven growth. The Financial Assistance (FA) Grant is designed to provide Community Development Financial Institutions (CDFIs) with the resources they need to expand access to affordable financial services, strengthen operations, and drive economic growth in underserved communities.

Unlocking Opportunities with Up to $1 Million

The FA Grant offers eligible CDFIs up to $1 million in funding to help them overcome financial barriers, enhance their lending capacity, and create lasting change. This grant serves as a catalyst for economic empowerment, enabling CDFIs to meet the evolving needs of their communities while ensuring long-term sustainability.

Maximizing Impact with Flexible Funding

The FA Grant is structured to provide CDFIs with financial flexibility, allowing them to allocate resources based on their specific challenges and strategic goals.

85% Allocation – Strengthening Financial Foundations

Loan Loss Reserves – A portion of the grant can be used to build robust loan loss reserves, ensuring resilience against economic fluctuations and reinforcing financial stability.
Capital Growth – Additional funds can be directed towards strengthening the capital base, expanding lending capacity, and empowering more businesses and individuals within the community.

15% Allocation – Operational Flexibility

Unrestricted Funds – CDFIs have the flexibility to allocate 15% of the grant towards operational expenses, capacity-building initiatives, technology enhancements, staff development, or other strategic priorities that support long-term impact.

The Power of the FA Grant

‍By investing in CDFIs, the FA Grant empowers financial institutions to expand economic opportunities, reduce financial disparities, and create pathways to prosperity for underserved communities.This program isn’t just about funding—it’s about building stronger, more resilient financial institutions that drive sustainable economic growth where it’s needed most.

Grant Assistance

The Community Impact Fund (CIF)

What is The Community Impact Fund?

(And how can it benefit your credit union and community?)

The Community Impact Fund (CIF) is an innovative financial tool that allows credit unions to directly support their members, employees, and communities by leveraging investment returns for mission-driven lending. By using a portion of returns from a Charitable Donation Account (CDA), credit unions can offer 0% interest Impact Loans to help financially vulnerable individuals—particularly those classified as ALICE (Asset Limited, Income Constrained, but Employed)—meet essential needs while building financial resilience.

Key Features

0% Interest Impact Loans – CIF funds are used to provide interest-free loans to help members cover critical expenses such as housing, transportation, medical bills, and basic necessities.
ALICE-Focused Support – These loans specifically target households that earn too much to qualify for government assistance but struggle to afford daily living expenses.
Incentivized Savings – As borrowers repay their interest-free loans, they are encouraged to start building emergency savings accounts at their credit union, fostering long-term financial stability.
Sustainable & Scalable – When paired with a Charitable Donation Account (CDA), CIFs create a self-sustaining cycle of community reinvestment, ensuring ongoing financial impact.

Key Benefits for Credit Unions

Addresses Local Financial Hardship – CIFs provide direct relief to ALICE households, supporting financial stability and strengthening the local economy.
Member & Employee Engagement – Offering Impact Loans fosters stronger relationships with members and employees, reinforcing the credit union’s role as a trusted financial partner.
Financial Wellness & Savings Growth – Borrowers transition from debt dependency to savings-building, improving their long-term financial security.
Regulatory & Mission Alignment – CIFs align with credit unions’ cooperative principles and NCUA-approved charitable strategies, ensuring compliance while maximizing impact.
Sustainable Social Impact – Unlike one-time charitable donations, CIFs create an ongoing cycle of support, continuously reinvesting in the community.

Considerations

Investment Strategy – Credit unions must ensure CIF funding aligns with financial sustainability and long-term growth goals.
Loan Program Management – Proper loan administration and borrower education are essential for maximizing impact and repayment success.
Community Needs Assessment – Identifying the most pressing financial challenges for ALICE households ensures the fund is effectively targeted and impactful.

The Power of CIF & CDA Together

‍By combining a Charitable Donation Account (CDA) with a Community Impact Fund (CIF), credit unions create a holistic and scalable model for community support. This dual approach enables credit unions to increase charitable giving while directly addressing financial insecurity—all while reinforcing their core mission of "people helping people." A CIF isn’t just an investment in financial returns—it’s an investment in people, communities, and long-term economic stability.

The Community Impact Fund (CIF)

Maximizing Charitable Impact

A Step-by-Step Process

(How Credit unions can do well by doing good.)

Credit Unions navigate the delicate balance of driving financial success while creating meaningful, positive change for their employees, members, and communities. At the heart of their people-helping-people mission lies a compelling question: "How do we do well while doing good?"

In a rapidly evolving financial landscape, Credit Unions face mounting pressure to adapt. Declining interest income and fee revenues demand constant re-evaluation of income strategies. Simultaneously, the competitive edge of big banks and fintech innovators challenges Credit Unions to meet and exceed the elevated expectations of today’s consumers.

We understand the critical tension between safeguarding the bottom line and championing transformative community impact. Too often, it feels like excelling in one area comes at the expense of the other.

But there is good news: this balance is achievable. Proven, innovative strategies now empower Credit Unions to not only remain competitive but to excel financially while amplifying their positive community influence. We’re eager to partner with you and demonstrate how.

Step 1 – Establish a Charitable Donation Account (CDA)

A Charitable Donation Account (CDA) allows your Credit Union to invest in a variety of expanded investment options that traditionally would be deemed impermissible by the NCUA. With these new investment options being made available to your Credit Union, you can conservatively expect to increase your Return on Investment from 4% to a 10% ROI. We partner with leading Investment Managers to maximize the financial return of your CDA investment.

Step 2 – Establish a Community Impact Fund (CIF)

What makes the Charitable Donation Account possible is the NCUA regulation that requires the Credit Union to donate 51% of the investment returns to a 501(c) Charity of your choice as a way to create Community Impact.

The remaining 49% of the proceeds can be used to fund other Credit Union initiatives at your discretion. In this scenario, the income generated for the Credit Union is nearly double, increasing from $200,000 to $245,000 which is the definition of “Doing Well”.

However, what makes this strategy so powerful, is that you were also able to generate $255,000 for a Community Impact Fund that will be used specifically to meet the needs of your employees, members and community, which is the definition of “Doing Good”.

Step 3 – Meet the Needs of YOUR Community

Using a Community Impact Fund (CIF), your Credit Union can further leverage the power of this strategy by directing the 51% of your investment return directly to the needs of your employees, members, and community in the form of an Impact Loan, which is a 0% Interest Loan that helps them save and get out of debt.

A Community Impact Fund solves the biggest problem in your community which is the number of households that are currently ALICE (Asset Limited, Income Constrained but Employed).

The Impact Loan helps employees, members, and your community who are ALICE, meet their needs such as food and clothing, housing, transportation, and medical expenses. In the process of paying back an interest-free loan, they are then incentivized to start building emergency savings at your Credit Union.

Together the CDA and CIF can create a sustainable and scalable form of Community Impact that helps both your bottom line and solves the community’s biggest problems.

Step 4 – Grow Your Income and Your Impact

The end result of this strategy is that your Credit Union has the opportunity to grow both your Income and your Impact. No longer do you have to choose between “Success or Significance.” Now you have the opportunity to have both! Our goal is to help Credit Unions leverage their unique characteristics to not only compete with the big banks in Fintechs but to thrive. Together our vision of “Prospering Communities Worldwide” can be a reality and we look forward to working with your team!

Step 5 - Empowering Communities, Fostering Growth

We believe in the power of community development and financial inclusion. The Financial Assistance (FA) Grant program is designed to support Community Development Financial Institutions (CDFIs) in their mission to provide access to affordable financial services and promote economic growth in underserved communities.

Unlocking Opportunities with Up to $1 Million

Through the FA Grant, eligible CDFIs can receive up to $1 million in funding to strengthen their operations and expand their impact. This grant is a game-changer, enabling CDFIs to tackle the challenges they face head-on and create lasting change.

Maximizing Impact with Flexible Funding

Our grant structure is designed to provide CDFIs with the flexibility they need to address their unique needs. Here's how the funding can be utilized:

85% Allocation
- Loan Loss Reserves: A portion of the grant can go towards building robust loan loss reserves, ensuring your institution's resilience and ability to weather economic fluctuations.
- Capital: Another portion of the grant can go towards strengthening your capital base, enabling you to expand your lending capacity and support more businesses and individuals in your community.
15% Allocation
- Unrestricted Funds: Enjoy the freedom to allocate 15% of the grant towards operational expenses, capacity-building initiatives, or any other areas that align with your strategic goals.

Maximizing Charitable Impact

Restructure Your Split Dollar Plan To Align With Your Goals

Our Split Dollar plan enhancement offers tailored solutions to maximize your financial resources. Whether you're considering a buy-out or seeking to optimize your existing plan, we provide expert guidance to ensure your mission thrives.

Split Dollar & CUOLI Enhancement/Buyout

Partnering with Organizations Nationwide

We’re privileged to have had such a positive impact on the talent, financial performance, and communities of so many mission-driven organizations across the country.

Select from the highlighted states below to read client testimonials for a sampling of their experiences with our team and click here to view our complete list of clients.

Our Clients

Ready for results?
Let’s talk.

Achieving outsized results requires a more intimate, white-glove approach to service, limiting the number of clients we take on at a single time.

Contact us for a brief discovery consultation so our advisory team can best prioritize your needs.

Get In Touch

FAQs

Here are some common questions we receive about our services and solutions.

What is a SERP?

A SERP is a non-qualified supplemental retirement plan created to boost the retirement benefits of its participants. Unlike 401(k) and 457(b) plans, which are subject to strict contribution limits, SERPs (such as 457(f) or Split Dollar plans) offer flexibility with no restrictions on the amount that can be allocated to participants.

Why are SERPs Ideal for mission driven organizations?

SERPs provide an effective way to reward your top employees and retain them with competitive, regulation-compliant compensation plans that offer unlimited potential for tax-deferred savings.

What is your approach?

We focus on tailored strategies that align with your unique mission. Our approach combines industry expertise with innovative solutions to maximize impact. We believe in measurable results that drive your organization forward.

Who do you serve?

We proudly serve a variety of mission-driven organizations, including credit unions, healthcare providers, educational institutions, and nonprofits. Our expertise is designed to meet the specific needs of these sectors. We understand their challenges and are committed to delivering impactful solutions.

What solutions do you offer?

Our solutions include executive retention strategies, increasing yield on investments, and maximizing charitable impact. Each solution is customized to ensure it meets your organization's goals. We aim to enhance your operational efficiency and effectiveness.

How do you measure success?

Success is measured through the tangible outcomes we achieve for our clients. We set clear benchmarks and track progress meticulously. Our goal is to ensure that every initiative leads to significant, measurable impact.

Can you customize solutions?

Absolutely! We believe in creating bespoke solutions tailored to your specific needs. Our team collaborates closely with you to understand your objectives and challenges. This ensures that our strategies are perfectly aligned with your mission.

Taking credit union values to new heights.

Financial solutions that deliver well beyond the status quo.

Your credit union and investments matter more here.

Our unrivaled expertise in analyzing the latest market trends and tax codes alongside your individual credit union data means we deliver solutions that are not only extremely cost-effective, but uniquely designed to foster long-term growth.

Trusted by

Solutions for Lasting Impact

Executive Retention

Increasing Yield

Charitable Impact

Restructure Your Split Dollar Plan To Align With Your Goals

Partnering with Organizations Nationwide

American Retirement Association

Brian Graff, CEO

Harris Health

Dr. Esmaeil Porsa, CEO

Highmark Credit Union

John Carlson, CEO

Brookings Health System

Jason Merkley, CEO

U of I Community Credit Union

Chris Harlan, CEO

Ocean Air (CBC FCU)

Rick Weber, President & CEO

Our Clients

Ready for results?
Let’s talk.

FAQs

Still have questions?