Thursday, July 7, 2016

MONEY 100 - EDUCATION


THIS IS MY 100TH BLOG ON UNDERSTANDING MONEY TOOLS

Wow!  100 blogs on this site.  Just shows how bored I have been to write so many!

I decided to write a blog that will teach you in one way how to skirt the system and yet be legal.

Several of my friends who are around or over 60 years old are now finding that they need to continue working as the corporate world has left them behind and they can’t afford to retire.  This might be you!  To keep up they are going back to college for both knowledge and another degree, mostly around technology industry.

I think the best way to define all this is with a hypothetical situation, albeit true.

Let’s call the person John.  John is financially stuck, needs to get another degree and with that credential hopes to specialize and get outsourced consulting work with small companies. The “catch 22” here is that it takes money to go back to school, and without a degree he is limping along with temporary jobs paying little.

Here’s some advice.  Colleges in the past 15 years have gone into the money-making business, I believe taking precedence over the educational business.  Change your mindset, go back to college, start making a list of colleges.  These don’t need to be local colleges and see if they offer subjects that might apply to your goals; check out tuition costs for the degree.  Students don’t need to be local, teachers don’t need to be local; everything accomplished “on-line”.  Colleges want students, mainly “on-line”, students don’t occupy space,  low overhead cost and schools can have hundreds of students in a class.  Some colleges offer classes where you work on a team basis, 4-6 people on a team.  The school will help you get a student loan no matter your age (I have one friend at 62 another 57 who have new low interest student loans).  These loans are paid monthly and in the $1,800-2,000/month income range.  This gets the financial monkey off your back, as it did John, when you combine this money with part time work that you have been doing.

Here is where we start manipulating the system more.  For easy calculations let’s say the loan is $2,000 per month.  Let’s also assume it will take 18 months to 2 years to get your new degree as you most likely will need to take additional courses because you haven’t been to college now for 40 years. At the completion of your new schooling your student loan might be $48,000 plus interest.  Your repayment of the student loans will be on a monthly basis figured upon your earned income.  Here is the strategy, and why America is in deep trouble with student loans now well over $1 trillion and not being paid back.  The concept is to keep your earned income down to bare bones for repayment calculations.   During your college term, or after, set up a “C” Corporation.  Everyone should have a corporation if they are in business! The only negative to a corporation is paperwork on state filings and electing officers, a board, etc.  The major difference between a “C” Corporation and today’s popular Limited Liability Corporation (LLC) is that with a “C” you can retain earnings and not have to distribute almost all income within a given year.  It does have the negative of double taxation, that means you pay taxes on the income flowing into the corporation at the taxable rate and then personal income tax when/if you take a salary of distributed money.  I recommend naming the company something other than your name to distance yourself from it.  If you control all the stock in the corporation you only need one officer. This person does not need to be you.  The stock can be in another entity’s name, perhaps another corporation that you control.  Don’t re-create the wheel.  Look at how the wealthy get around taxes and copy what they do.  They retain the best law and accounting firms.

In this situation, as you now have graduated from college and earning income as a consultant you flow your income through the corporation.  As with an LLC you have normal business expenses and those can be deducted from gross income.  As your student loan is based upon your earned income, you place yourself on a low salary from the corporation and pay your income taxes. (your accountant can advise you on approximately how much income you should take each year so as not to trigger a tax audit).  If additional personal money is needed to live take that as a stock dividend from your corporation, as dividend income is at a lower tax rate and not subject to FICA.  The balance of the money in your corporation carried forward can be invested.  (As an actual situation one of these friends has a student loan from year’s back and because of his low income pays $57/month, that is only $684. a year).  In conjunction with the corporation I recommend that you see an aggressive Certified Financial Planner or Account to set up various retirement plans under ERISA, (Employee Retirement Income Security Act), such as a 401-K Plan, SEP, IRA, or Roth IRA to delay paying more taxes. Legal counsel may advice the use of trusts.  Everyone should have a “living trust” including medical wishes. Many doctor’s offices and hospitals now require one. Living trust assets avoid going through probate at death.  Rather than continually transferring assets into this trust you can have a “pour-over trust” from your living trust.  Other common trusts are revocable, irrevocable and charitable remainder.

As an older person going back to school and taking this direction you can play the numbers game on how long you figure you will live and never pay back the money on your loans.  If you want to go further with this thinking, you could set up your corporation with a lawyer in one of the states that does not have personal income tax and use an address your legal counsel would recommend.  If you do become financially successful in your new endeavors you might want to move your more expensive assets and titles to cars/RV/boats, etc. into your corporation.  Some states like California, Arizona, Colorado, Connecticut, New York and others have high fees for licenses and taxes.  Other states like Montana, South Dakota, and North Dakota are very low.  Register these expensive “toys” and your corporation in those states and save money.  For this reason many large boats are  registered in Delaware.

Another way to get lost in the system is to have one corporation owning partnerships and stock from other corporations.  In the real estate development business and oil and gas business we had many companies set up for every development in case one had financial problems or a lawsuit pending; one would not detract from the other businesses.  Just smart business!

I dropped out of the business world in 1992, but before that played around with some big money.  If you start making a lot of money you might go further on sheltering income.  Even though I am dated on tax law, I might mention a method that we used.  It was a “partnership” structure (controlled by one individual, not partners) thus avoiding corporate, personal taxes and FICA.  We set up corporations outside the US in places like the Grand Cayman Islands at a bank to avoid taxation.  (Banks will always help you as long as you remain within the law.)  Other places that protect such investments and welcome money as a tax haven would be the Isle of Jersey off England and the city of Zug in Switzerland.  You need a good law firm setting everything up and remaining within the law.  With today’s computers and technology all money is tracked carefully.

Companies continue to leave the US with their headquarters for lower taxes.  Coming from Wisconsin one recent move was Johnson Controls from Milwaukee to Ireland.  Wisconsin as well as other states cannot afford this to continue and we need much lower tax rates.

I hope this scenario has brought some value to you, and perhaps can save you money.

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