SOLUTIONS FOR CROSSBORDER ADVISING ADDING VALUE PROTECTING WEALTH

SOLUTIONS FOR CROSS-BORDER ADVISING ADDING VALUE & PROTECTING WEALTH

OVERVIEW AIMS - WEALTH PRESERVATION & FINANCIAL PLANNING INTERNATIONAL ASPECTS & CHALLENGES FINDING COMPLIMENTARY PARTNERS WEALTH WRAPPER SOLUTIONS WHO ARE STM

AIMS WEALTH PRESERVATION AIMS ü Increase tax optimisation ü Allow investment flexibility ü Maximise capital protection ü Facilitate growth potential ü Ensure fee transparency

AIMS FINANCIAL PLANNING AIMS ? ü Provide solutions ü Add value ü Improve capital protection ü Increase assets under administration ü Develop the toolkit ü Earn income

THE GLOBAL MARKETPLACE Ø Challenging v multiplies the number of considerations Ø Rewarding ü add value for clients (eg diversification / returns ) ü gain new funds under management (eg pensions) Ø Needs the right expertise, products and partners

EXAMPLES OF INTERNATIONAL CHALLENGES Ø Foreign tax concerns eg UK Death Charge; US Worldwide Taxation; With-holding taxes; etc Ø Foreign currency concerns eg Currency differences; Exchange controls; Devaluations; etc Ø Foreign investment concerns eg Under funded pensions; Unstable counterparties; Un-regulated investments; etc Ø Increasing local regulation. . . worldwide Ø Tax transparency eg FATCA; CRS; etc

USEP WHO’S IT FOR? FINDING GLOBAL PARTNERS / PRODUCTS Ø Recognised but benign jurisdiction Ø Good regulation, law and professional support Ø Tax efficiency (where you live, not where you used to) Ø Un-restricted investment scope / currency flexibility Ø Understandable & transparent (products/providers/fees) Ø Compliment, not substitute what you do

WRAPPER SOLUTIONS. . . WEALTH WRAPPERS Wealth management solutions that compliment / add value / protect INSURANCE BONDS Ø Insurance-based wrappers PENSIONS Ø Pension plan wrappers OTHERS Ø Companies / Foundations / Trusts

INSURANCE and PENSION WRAPPERS Ø Globally recognised wealth management tools Ø Accepted worldwide across most legal frameworks Ø Tax privileged in most countries Ø Non-aggressive tax and estate planning Ø Readily comparable q Asset admissibility q Fee structures q Residual value treatment

STAR BOND - Insurance Policy An investment “wrapper” that. . . Ø Provides tax free growth + tax efficient withdrawals 1 Ø Accepts a very wide variety of investments Ø Ensures security & segregation of assets Ø Allows flexibility of withdrawals and inheritance planning Ø Offers fee transparency Ø Issued by a highly regulated EU life insurance company owned by London Stock Exchange AIM listed group 1 STM recommends that tax and financial advice is always taken from a professional adviser, specific to the prospective applicant’s circumstances & requirements

WHAT IS A STAR BOND ? WORKS WITH Ø Advisers Ø Planners Ø Managers Ø Banks ADDS VALUE

QROPS - Pension Plan Ø Approved pension plans allowing optimisation of retirement savings from the UK Ø The most straight forward planning solution ever ? “Are you resident in Israel and do you have a UK pension? ” ü Save up to 45% UK tax on pension payments ü Save up to 45% UK tax on death ü Tax free payments if Olim or Toshav Hozer ü Pension residue tax free to your beneficiaries

USEP - Pension Plan Ø For US Expats who want their retirement savings to grow free of US Tax and PFIC restrictions Ø A Malta pension plan / DTA Qualified Ø Tax deferral + Tax beneficial withdrawals Ø Target market identification: - Are you subject to US tax but don’t live in the USA? - Are you accumulating retirement savings outside a US pension? - Are you holding those savings in your own name?

STM - WHAT SETS US APART? EXPERTISE – some 30 years experience in the field of international wealth protection and one of the worlds largest “QROPS” providers DURABILITY – listed on the London Stock Exchange AIM MULTI-JURISDICTION SOLUTIONS to enhance client options & tax efficiency FIXED TRANSPARENT FEES clearly disclosed and agreed up-front INDEPENDENT of any bank or investment manager/adviser SCALE – some 200 expert staff / multiple jurisdictions / approx $4 bn AUM REGULATED – for all fiduciary, pensions and life assurance business

STM - JURISDICTIONS

STM - SUPPORTING ADVISERS EXAMPLES

RE-CAP AIMS - PRESERVATION & PLANNING INTERNATIONAL ASPECTS COMPLIMENTARY PARTNERS WEALTH WRAPPER SOLUTIONS WHO ARE STM “Helping people protect and grow their investments ” Warning: This presentation represents a very high level summary. Detailed product notes, plan particulars and related documents should be read before making any decisions. STM recommends that individuals take expert advice related to their own circumstances.

“The essence of the Israeli condition is to be dis-satisfied” Shimon Peres / Start-Up Nation THANK YOU Questions? www. stmlife. com/product-solutions/israel