Hi there ,

Valcambi Gold CombiBars are a unique way to barter, store, gift, or trade small amounts of gold. The .9999 fine gold 50-gram bars are about the size of a credit card, and can be easily broken into 1-gram bars without any loss of material. Minted by the prestigious Valcambi Suisse refinery, CombiBars allow you to own tradable physical gold at a great price.

Valcambi Gold CombiaBars are just one of the new and exciting products we now introduce. Plus, we have new relations with offshore banks, offshore investment products and other exceptional financial services. Everything we recommend has to be safe, secure, and tax compliant to meet the strictest due diligence and must work in concert with the Regulator Asset Protection Structure (RAPS).

We are at your service, just let us know the day and time for a call.

Aaron A Day

Pension Law and Pension Trustees are recognized in Common law, Civil law and Sharia law countries (Trusts are not recognized in Civil Law, and in Sharia law with Sharia restrictions). Pension Law Internationally is poorly understood because most don't need to study it. International Pension Law is bound up with Tax Laws in all countries and is formally recognized by U.S. Tax Code. The IRC 402(b) has been in the U.S. Tax code since 1986 as a recognized, registered and regulated tax deferred mechanism.

Everyone has heard of the 401k but the 401k does not permit cross border (aka offshore) transfers and therefore a foreign registered company contribution is to a 402(b). ERISA is a Law 40 years old that does not have jurisdiction over Foreign Retirement Plans which are common in today's global economy, information-age with a global work force and where U.S. Parent Companies have registered overseas operations as a foreign company.

The RAPS 402(b) Foreign Retirement plan is a solution for Foreign Companies that often have both U.S. and Non-U.S. employees posted globally and employees whose careers require cross border mobility of their pension plan without triggering a tax consequence prior to withdrawal. In fact, even the jurisdiction of the 402(b) can be changed without triggering a tax consequence. No USA retirement plan is permitted to change jurisdiction, ever. The RAPS 402(b) Foreign Retirement Plan is formally Tax Recognized by the E.U., G5, HMRC, FATCA, U.S. IRS, and Tax Treaty. Foreign Retirement Plans are IRS recognized and mentioned in every U.S. Double Tax Agreement while Banks and Insurance Companies are not mentioned.

There is no U.S. law that disallows a U.S. person from investing into a Foreign Retirement Fund that has a Government Regulated Fiduciary, is a registered foreign retirement plan and where the jurisdiction accommodates persons that do not live in that jurisdiction. This is at the very core of the Regulator Asset Protection Structure (RAPS). One of the most common RAPS is the 402(b). The IRC 402(b) is formally recognized in IRS Tax Filing Forms and is not a mystery or a legal opinion as it is all in the law for anyone to see.

On IRS Form 3520 (to report transactions with a Foreign Trust) the instructions states under exceptions to filing that it ''does not have to be filed to report an IRC 402(b). This 402(b) Foreign Retirement Plan is a non-qualified deferred compensation Trust. The RAPS 402b Foreign Retirement Plan is a non-qualified deferred compensation plan but a USA non-qualified deferred compensation plan is not the same as a RAPS 402b Foreign Retirement Plan. This 402(b) is reported annually on ''Report of Foreign Bank and Financial Accounts'' (FBAR) and is a Foreign retirement plan that is a Qualified Intermediary (not subject to withholding tax) by the Secretary of the U.S. Treasury and is not treated as a reporting Foreign Financial Institutions.

With a RAPS plan the U.S. member reports his account annually on IRS Form 8938 as having Zero Value. Zero Value is reported because it is non-vested. The (PFIC) U.S. Passive Foreign Investment Company rule is irrelevant. Foreign registered Retirement funds are not constrained by S.E.C. Securities law nor do they require an S.E.C. registered broker, dealer or advisor. Investments of a foreign regulated retirement plan are not subject to S.E.C regulations or to U.S. Person investment constraints or restrictions.

NOTE:We recommend that the best way to learn how to invest offshore with a RAPS 402(b) is to schedule a free consultation and invite your tax adviser to join in on the call.

One more time ...Regulated, Registered, Recognized .........there is no other (or better) choice than RAPS! (Regulator Asset Protection Structure).

Securities Lending is legal and clearly regulated in most of the world's major securities markets. Most markets mandate that the borrowing of securities be conducted only for specifically permitted purposes, which generally include;

1. to facilitate settlement of a trade,
2. to facilitate delivery of a short sale,
3. to finance the security, or
4. to facilitate a loan to another borrower who is motivated by one of these permitted purposes.

The Equities First Holdings (EFH) Executive Lending Survey conducted in June 2012 found that 57% of the 400 respondents said they would recommend a securities-based loan to a close friend for personal or professional use. In that same survey, 47% of those polled said that low interest rates are an important feature of securities-based loans.

Introducing International Capital Group (ICG) is a global private investment firm that capitalizes publicly traded small and micro cap companies and their shareholders.

Since 2000, ICG's management team has executed hundreds of transactions across the industry spectrum in more than a dozen countries, with an approximate value of US $1 BILLION.

SECURITIES FINANCING*

ICG is the global leader in customized securities financing solutions for institutional, corporate and retail investors who require access to liquidity--whether to pay down debt, make a new investment or hedge against market risk.

• Minimum loan size: HK $500,000 (or €50,000)
• Minimum trading volume: HK $200,000/day (or €20,000)
• Listed on one of the exchanges below

CORPORATE FINANCING

ICG Asia has created structured capital solutions that allow companies all over the world to invest in new assets, meet obligations or acquire projects.

• Convertible debt
• Business development
• Lead placement
• Block trades
• Securities loans
• Strategic planning

Whether you're looking to raise capital to pay down a debt, make an alternative investment, leverage your existing one, or simply take some capital off the table as a hedge against unforeseen events, we can structure a loan for you.

*NOTE: Previously not offered to US citizens, certain conditions may apply. Please contact us for more information.

For more information on how International Capital Group can help grow your wealth please email us.

Why the ACL Capital Protected Litigation Fund?

• Targets an Internal Rate of Return* in excess of 25% per annum
• 95% Capital Protection from A rated UK insurer (direct line of sight)
• Highly qualified, experienced funder
• High potential returns since fund receives 80% of net success fees
• Full & immediate payment on any settlements
• 3 year term

*over a 3 year investment period after all fees and expenses.

Profit from Litigation Funding

Litigation Funding has a wide appeal for investors and offers an attractive investment opportunity for the following reasons:

• potential returns can be substantial (average return on a successful case may be 2-3 x funding)
• litigation cases and the investment portfolio itself can be insured to protect against loss
• there is a growing number of cases requiring funding
• high degree of transparency
• returns are uncorrelated to any other asset class
• short to medium term focus
• possibility to diversify across different cases and types

Read more on Litigation Funding:

• Litigation Funders Become Big Business The Guardian 25/05/12
• Litigation Funding Status & Issues Research Report commissioned by Swiss Re 01/01/12

Recent funding cases for Argentum include a class action law suit against RBS in the UK and a future class action concerning the equine influenza outbreak of 2007-08 in Australia.

Dealing terms:

• No FEL or b/o spread. 100% invested day one.
• No exit penalty at 3 yrs.
• Minimum investment GBP equivalent of 100,000 USD.

The ACL brochure, available upon request.

Maricá - Rio de Janeiro - Brazil

3 Bedroom 4 bath Oceanview Villa For Sale: $229,000

Ponta Negra, a peaceful tranquil area just a short distance from the city of Rio. People here are polite, friendly, and crime is virtually unheard of.

• 3 Bedrooms
• 4 Full Bathrooms
• Air Conditioning
• Pool
• Sauna
• Kitchen
• Separate Caretaker House With Caretaker In place
• Fantastic Balcony Off Each Bedroom

Request more information about Brazil properties.

You can store your metals with:

• VIA MAT - in vaults in Hong Kong, Switzerland and the UK.
• Brink's - in vaults in Toronto and Singapore.
• Rhenus - in a vault at Zurich Airport in Switzerland.
• G4S - in a vault in Hong Kong.

Ready to invest offshore in precious metals? click here

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