Thursday, April 24, 2014

Steam coal mining for sale















• Located in the Appalachian Basin Area.

• Have been in business for 75+ years.

• Selling high sulfur steam coal, as well as limestone. 

• Recently entered into long term contracts to sell most of their coal and all of the limestone.

• The company also owns their own trucks and transport the material to their customers.

• The annual revenue averages about $22 million and the owner's income has averaged over $3-$4 million the past several years.

• The mining company currently sells about 30,000 tons of coal and 60,000 tons of stone per month.

• The book value of the fixed assets is $16 million.  There is an appraisal on most of the mining equipment, but not the trucking or real estate assets.

• In addition to the assets of the corporation, they are selling a coal wash plant and over 2,000 acres of coal. 

• Coal reserves are about 25 million tons, of which some are leased and some are owned.  The limestone reserves are in excess of 50 million tons.

• Selling price will include mineral rights, leases, equipment, supplies, wash plant, real estate, receivables (about $6 million), and tax NOL of $19 million if stock sale.  Seller will pay 100% of liabilities at closing.   Most of the liabilities cannot be transferred to the new owner.

• Asking $29 million (reduced)

Wednesday, April 16, 2014

Litigation funding program is also available to persons participating in a 401K as well as a self directed IRA

 
 
 
 
 
 
 
 

The general area of the Litigation Funding practice is called Commercial Tort Litigation. There are essentially two types....those cases that are brought forth as class action suits and those that are private or individual commercial tort cases. We're dealing with the second type.

Companies such as Stryker, Johnson & Johnson, De Puy, C.R. Bard, Boston Scientific, Bayer, Pfizer, et al., have found to be liable for injuries sustained as a result of their products being defective in some way--for having caused unintended negative and sometimes catastrophic consequences. Pharmaceuticals can result in injurious side effects, medical devices can have significant unexpected consequences after surgeries, both categories sometimes causing patents to have additional surgeries, manifesting in other health problems, deaths, etc. You’ve heard of these suits vis a vis hip and knee replacement issues, trans-vaginal mesh issues, Zoloft, Risperdal and more on television, no doubt. The defendants, typically medical device and pharmaceutical companies, have lost cases and have been ordered by the courts to put up, in many cases, hundreds of millions of dollars or over a billion dollars in escrow accounts, awaiting plaintiffs (claimants) to file claims and collect a share of the settlement funds already allocated. These claims come forth over months or years as consumers experience associated problems and find recourse through the legal system.

There are law firms who are very active in finding plaintiffs through these tv commercials, radio spots, mail campaigns, etc. The cost to do this is quite high, as one can imagine.

So that the law firms don’t have to put up inordinate amounts of capital to find these plaintiffs and so that they can expand their efforts significantly, offer an opportunity for "funders" to put up money which assists the law firms in funding the processes involved in finding the plaintiffs, including obtaining doctors’ records, scheduling exams with medical specialists, paying for additional medical treatment and occasionally even paying for revisionary surgeries, then packaging the claim for presentation.

Once the plaintiffs come forward the law firm analyzes the claims and does what is necessary to prepare and package the claim. The claims of those clients whose cases fit the parameters--those claims that will result in an extremely high likelihood of settlement success are assembled and handed off to a partner litigating law firm and the cases are ultimately submitted to a review board to rule on,
with no appeal process, to a predictable end. The cases do not see the light of a court room. The claims are settled and the settlement proceeds are then paid out to the litigating law firm who, in turn, pays the plaintiffs their share. Part of the settlement funds are also paid to the law firm who acquired and vetted the plaintiffs and packaged the claim. This law firm, in turn, shares the settlement proceeds with the funders who financed the acquisition of the plaintiff, according to the executed pre-paid, forward Funding Contract between the Client/Funder and the law firm.



A Funder is a party to a contract with the law firm that has agreed to pay out, as follows, a tremendous return on the client’s participation. It works like this:

Fund $10,000 of Qualified Money, receive $22,500 within 24 months ---125% return on funding.

Re-up on the $22,500 for another period and the client will have 50,625 at the next 24th month.

Fund $10,000 of
Non-Qualified money, receive $22,500 and if the client wishes to "re-up" he/she will receive a distribution of $2,500 and they can 're-up' the $20,000.

Why a distribution on Non-Qual funds? The amounts returned on contracts can be uneven multiples of the original amount. For Non-Qual funds only multiples of $10k can be 're-upped.'

For qualified money, so that no taxable distribution or penalty takes place, the law firm will accommodate 're-ups' of the full amount into new contracts.

One can fund more than $10,000 but regardless of the sum, it will be broken down into blocks of $10,000 each. If one funds $50,000, for example, it will be made up of five $10k contracts.

This strategy, utilizing specific funding contract amounts and a specific return of a funders original funding with a fixed return in the form of a "premium," ensures that there is no aggregation of funds in the law firm’s settlement account and therefore keeps these transactions from being considered a security. Simply stated, a Funder is agreeing to finance a plaintiff acquisition and in turn the law firm is simply sharing it’s settlement proceeds by paying out a pre-determined amount. Simple.

Clients sign a Funding Contract which spells out how much they are funding (in $10,000 increments). The client receives a security agreement and other paperwork which spells out from A to Z the responsibility of the law firm in relation to the Funder.

LTN PPP is available














We are pleased to offer a performing LTN Program for Clients with any amount, no limits or minimums. It is presented by a capable European Banker with 30 years experience in the business.

 

Returns are conservative for this type of program, but exceptional compared with other types of investments, and Clients have been very happy. It is a 40 week program and this Group has made every effort to accommodate each Client.

 

All that is necessary to enter at this point is a short-form CIS (any generic will do,  copies front and back of the bond and if there are multiples, of just one and provide the numbers of all.

The Program is rather conservative when compared with other trade programs of this kind, but compared with other investment types, offers a wonderful return of between 15% to 25% per week. It varies from Client to Client and actual returns are only revealed to the Client directly.

Sunday, April 13, 2014

The following summary was an actual case installed by THE APS PROGRAM Specialist.


 
Case study
 
 What benefits can a US. business owner realize with the APS program
 
 
 
 
 
Construction Company


BOULDER CONSTRUCTION, INC.




Company is an S Corporation 100% owned by John Boulder (Age 52)




Revenues = $8 mm, Payroll = $1 mm




Salary and K-1 income to John = $800K




2 Key employees: Johnny (son) and Mike (nephew)




$25K in annual non-deductible business expenses


GOALS




Reduce income taxes (currently pays approximately $360K in taxes on


$800K income)




Defer income (he only needs his current salary from the company to


meet his lifestyle needs)




Wants to reward and motivate Johnny and Mike


FINANCIAL SUMMARY




TOTAL TAX SAVINGS $202K ($450K X MARGINAL FED AND STATE


COMBINED RATE OF 45%)




TOTAL PRE-TAX DEFERRED COMPENSATION SET ASIDE = $390K FOR

BENEFIT OF JOHN, HIS SON AND NEPHEW

Thursday, April 10, 2014

Trucking company case study

THE ADVANCED PLANNING STRATEGIES (APS) PROGRAM










Case study

The following summary was an actual case installed by THE APS PROGRAM Specialist.
Company names and participants have been changed to protect client confidentiality.
Transportation Company

Coast sand and gravel company INC.

• Coast Sand and Gravel, Inc. is a trucking company and supplier of Sand & Gravel
construction materials

• It is affiliated, via ownership, with 11 other companies, five of which (MJ & Associates,
Dawes Financial Corp., Coast Sand & Gravel, Coast Materials, Engel Enterprises)
constitute a controlled group

• Three Companies (Dawes Financial, MJ & CS&G) are to be managed as operating
entities. All are C Corporations, 100% owned and controlled by the Grossman Family

• Taxable income for 2000 was $3,147,350 - Salary and K-1 income to Officers = $1,266,363

• Needed to purchase new trucking companies: $750,000 in deposits and $58,000 per
month on an on-going basis = $1,436,841

• All CSG affiliates have over 200 Employees. A Profit Sharing 401(k) exists

GOALS

• Purchase competing business enterprises (Bud & Sons and CA Bulk Transport) with
Pre-Tax dollars

• Reduce corporate and personal tax bills

• Defer income for retirement

• Reward and motivate key shareholders

• Bring other entities into management structure in the future

Financial summary

• Total tax savings = $1,152,000 ($2.304 MM X marginal Federal and State
combined rate of 50%)

• Total pre-tax  compensation set aside = $2.304 MM

• Pre-tax Dollars set aside for acquisitions of trucks  =
$1,436,830

• Annual pre-tax contribution se aside as split Dollar arrangement
) = $862,000

Wednesday, April 2, 2014

Wells Fargo trade programs available US. Nationals with funds in a savings or checking account at Wells Fargo Bank












Owners of funds do you have your funds in Wells Fargo bank and or are ready willing and able to open an account at Wells Fargo bank? If so we have two programs available 

TWO PING PROGRAMS (no administrative holds required):

1) TEN MILLION ($10,000,000.) MIN – In Wells Fargo checking/savings account within the United States. Three (3) week bullet / twelve (12) trading days. Pays out weekly 50-100%.Trader prefers that Client roll 100% of profits back into trade so that they may convert Client into a forty (40) week trade at the end of the initial cycle. NOTE: Very limited time for Bullet to be available.

2) ONE MILLION ($1,000,000.) MIN – In Wells Fargo checking/savings account within the United States. No bullet, just a simple 4:1 return per month.

1. Contract written on actual monthly return amount.
2. Money remains in clients personal Wells Fargo account.
3. 1 Million min. larger amounts equals better returns.
3. Client can pull funds but if the account is closed the client is out of the program.
4. Everything is done via contract. Account is pinged electronically to check that funds are in the account.
5. As long as the account is not closed out by the client, the client remains in the program with the contract



 Proof of funds documentation in the form of a sanitized bank statement no older than three days old that displays the owner of the funds name and or the owner of the funds company name, account activity with at least 1M USD 's in the account in a PDF format is the first step. 

What benefits can a US. business owner realize from the advance planning strategies (APS) program? Case Study Miracle Kleen, INC.










Case study

Manufacturer

MIRACLE KLEEN, INC.

• Miracle Kleen is comprised of two C-corporations (MK1 and MK 2) which are 100%
owned by the White Family. These entities create, design, market, and distribute
cleaning products all over the world
• Revenues (combined) = $30 mm,
• Qualified Payroll (combined) = $750K, Pre-tax net income (combined) = $7 mm
• Salaries to Jim and Wanda White (Owners) = $800K
• 2 Key Employees: Adam and Brandi

GOALS

• Reduce Tax Bill (currently pays approximately $2.8mm in corporate taxes and additional
45% marginal tax on all distributions)
• Retained earnings balances need to be normalized
• Defer income (they only need their current salary from the company to meet lifestyle
needs)
• Want to reward and motivate Adam and Brandi
Financial summary
• Total annual tax savings = $2,000,000
• Total pre tax amount set aside in selective compensation agreements
for owner's future = $5,035,000
• Retained earnings normalized. Amount left in operating entity equals
working capital needs

The following summary was an actual case installed by THE APS PROGRAM Specialist.
Company names and participants have been changed