Change Your World...One CHIRA® at a Time!

111-arrow_down.gifA couple of exciting press announcements about  Massachusetts House Bill #3444 and South Carolina House Bill #4206 illustrate the growing interest in the CHIRA® Plan.




111-arrow_down.gifThe NEW written statement to the Senate Finance  Committee during their Hearing on Tax Reform. The 40-page pdf file will download to your hard drive when you click the title below. 


111-arrow_down.gifThis flow chart illustrates the basic steps of a CHIRA® plan. Click on the image to view it at a larger size.






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sm_arrow_up.gifThese short videos are the two-part TV program where Doug Delaney talks about the CHIRA® concept and Private Letter Ruling 200741016, designed for helping charities.


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The statements, opinions and examples set forth herein are subject to the disclaimer pertaining to IRS Circular 230. This should not be construed as individual tax advice. Unless expressly stated otherwise, (1) nothing contained herein was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended; (2) any written statement contained herein relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any federal tax transaction or matter; and (3) any taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this publication. No one, without our express written permission, may use any part of this material in promoting, marketing or recommending an arrangement relating to any federal tax matter. Donors should consult their legal, financial and/or tax advisor. Charities are advised to seek independent legal counsel to determine whether federal or state securities registration is required for the loan. Donor should maintain oversight that insurance premiums are being paid and the policy remains in force. A lapse in the life policy coverage would likely result in the failure to repay the loan. This information does not constitute an offer to sell or a request to buy any investment. Any charitable investment contemplated by the donor should be considered carefully regarding any possible risks before investing.