Citadel Insurance Company, Ltd.

Citadel Insurance Company, Ltd., (Citadel) domiciled in Anguilla, British West Indies, is a life insurance and property-casualty company designed to meet the needs of high net worth U.S. citizens and business owners seeking the advantages of an international insurer. Citadel has elected under Internal Revenue Code 953(d) to be treated as a U.S. domestic company for income tax purposes which creates advantages for certain U.S. based transactions.

Due to Citadel’s unique product design, premium payments can be made with liquid as well as non-liquid assets such as private stock or the interest in limited partnerships. In addition, by electing to be taxed as a U.S. domestic company for income tax purposes under IRC 953 (d), Citadel has set the stage for investors to make premium payments with real property and intellectual property. As a result of this IRC election, there are no withholding requirements on the gains resulting from the sale of U.S. real property and intellectual properties by a foreign entity. Therefore, the earnings generated from real estate, interest and royalties owned by Citadel policies accumulate tax deferred, inside the policy without tax withholdings under the Foreign Investment in Real Property Tax Act (FIRPTA).

• Visit www.citadelins.com

Keithley Lake & Associates

Keithley Lake & Associates is an Anguillian based law firm founded in 1993 and is engaged in the general practice of law with special emphasis on international commercial matters, intellectual property, litigation and real estate developments. The firm is comprised of three partners and three associates.

• Visit www.anguilla-attorney.com