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IRS REGISTERED TAX SHELTER PROGRAM

IRS REGISTERED TAX SHELTER PROGRAM. Presented by: Glacier Valley Mining & Metals. ©2007 George Deden, ALL RIGHTS RESERVED. GVM&M Tax Shelter Program. This tax shelter program is registered with the Internal Revenue Service of the United States Dept. of Treasury. Tax Shelter ID number :

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IRS REGISTERED TAX SHELTER PROGRAM

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  1. IRS REGISTEREDTAX SHELTERPROGRAM Presented by: Glacier Valley Mining & Metals ©2007 George Deden, ALL RIGHTS RESERVED

  2. GVM&M Tax Shelter Program This tax shelter program is registered with the Internal Revenue Service of the United States Dept. of Treasury. Tax Shelter ID number: Upon investment, the investor will be provided an IRS form 8271. ©2007 George Deden, ALL RIGHTS RESERVED

  3. GVM&M Tax Shelter Program The purpose of this tax shelter is to give maximum benefit for a reasonable risk. ©2007 George Deden, ALL RIGHTS RESERVED

  4. GVM&M Tax Shelter Program There are no “free” rides where tax shelters are concerned. There must be a degree of risk and a legitimate business purpose to the program. ©2007 George Deden, ALL RIGHTS RESERVED

  5. GVM&M Tax Shelter Program What is the risk to investor? Simply put: No return beyond the tax benefits. ©2007 George Deden, ALL RIGHTS RESERVED

  6. GVM&M Tax Shelter Program What are the benefits? An immediate 3:1 write off An opportunity to break even An opportunity to profit ©2007 George Deden, ALL RIGHTS RESERVED

  7. GVM&M Tax Shelter Program An immediate 3:1 write off Down payment of $35,700 provides an immediate tax write-off of $105,000. ©2007 George Deden, ALL RIGHTS RESERVED

  8. GVM&M Tax Shelter Program An immediate 3:1 write off Depending upon your current tax status you may go back 3 years on your back taxes and get those monies returned to you, or you may carry the tax benefit forward for up to 15 years. ©2007 George Deden, ALL RIGHTS RESERVED

  9. GVM&M Tax Shelter Program There must be risk associated with the tax break: The investor pays a monthly “interest” payment to GVM&M to maintain the risk, thereby enabling the benefit of the immediate 3:1 tax write off. ©2007 George Deden, ALL RIGHTS RESERVED

  10. GVM&M Tax Shelter Program THE MONTHLY INTEREST PAYMENTS ARE TAX DEDUCTIBLE! Not only is there a 3:1 immediate write off, but the tax benefits continue to accrue with the interest payments on the Promissory Note being tax deductible! ©2007 George Deden, ALL RIGHTS RESERVED

  11. GVM&M Tax Shelter Program The program is based upon selling alluvial mining units which comprise 1,500 tons of alluvium (precious metals bearing gravels and clays) ©2007 George Deden, ALL RIGHTS RESERVED

  12. GVM&M Tax Shelter Program Cost per mining unit: $105,000 Down payment: $35,700 (34% of Mining Unit Cost) Balance: $69,300 Monthly int. pmt: $577.50 (tax deductible!) ©2007 George Deden, ALL RIGHTS RESERVED

  13. GVM&M Tax Shelter Program The investor signs a Promissory note on the $69,300 balance, thereby obligating you to pay $577.50 per month for 10 years at 10% APR, which gives you the RISK to activate the tax benefits. ©2007 George Deden, ALL RIGHTS RESERVED

  14. GVM&M Tax Shelter Program The investor must make the interest payment to maintain the required risk factor. ©2007 George Deden, ALL RIGHTS RESERVED

  15. GVM&M Tax Shelter Program Failure to make the required interest payments means losing the tax benefit. ©2007 George Deden, ALL RIGHTS RESERVED

  16. GVM&M Tax Shelter Program PER IRS GUIDELINES: The Promissory Note is for 10 Years The interest rate on the note is 10% Tax deductible! ©2007 George Deden, ALL RIGHTS RESERVED

  17. GVM&M Tax Shelter Program This program is mining based Au, gold, is what is mined No other metals or minerals will be recovered under this program. Alluvial mining is expensive, and Au is the only target metal that will be recovered. ©2007 George Deden, ALL RIGHTS RESERVED

  18. GVM&M Tax Shelter Program Under this program, the investor leases 1,500 tons of precious metals bearing alluvium from GVM&M. ©2007 George Deden, ALL RIGHTS RESERVED

  19. GVM&M Tax Shelter Program The cost of mining is $70 per ton of alluvium processed from the mining unit leased: $70/ton X 1,500 tons = $105,000 The investor is betting that there is sufficient gold in the alluvium to pay off the balance of the note from the gold recovered. ©2007 George Deden, ALL RIGHTS RESERVED

  20. GVM&M Tax Shelter Program The investor enjoys benefits beyond the 3:1 write off. ©2007 George Deden, ALL RIGHTS RESERVED

  21. GVM&M Tax Shelter Program The investor will receive any gold (Au) produced from the mining unit, minus a 10% “in kind” royalty to the claimholder. ©2007 George Deden, ALL RIGHTS RESERVED

  22. GVM&M Tax Shelter Program Gold (Au) is a commodity, and not taxable until sold. ©2007 George Deden, ALL RIGHTS RESERVED

  23. GVM&M Tax Shelter Program The investor has already enjoyed a 3:1 write off from the initial down payment of $35,700 against the $105,000 mining unit purchase price. ©2007 George Deden, ALL RIGHTS RESERVED

  24. GVM&M Tax Shelter Program The ONLY “risk” is whether or not the investor’s mining unit will contain sufficient Au to “break even”, or to make a profit. ©2007 George Deden, ALL RIGHTS RESERVED

  25. GVM&M Tax Shelter Program There are a total of 450 mining units in this tax shelter program. There is no limit to the number any one individual can purchase. ©2007 George Deden, ALL RIGHTS RESERVED

  26. GVM&M Tax Shelter Program Unlike many mining or oil investment programs, there is virtually no risk. This program is not specific property dependent. ©2007 George Deden, ALL RIGHTS RESERVED

  27. GVM&M Tax Shelter Program If the mine is not commercially viable, GVM&M is required to find a commercially viable mining property. However, the determination as to “commercial viability” is at GVM&M’s discretion. (And that of the IRS, of course.) ©2007 George Deden, ALL RIGHTS RESERVED

  28. GVM&M Tax Shelter Program In order to meet IRS requirements, the mine must be located within the United States. GVM&M selects mining properties in ALASKA. ©2007 George Deden, ALL RIGHTS RESERVED

  29. GVM&M Tax Shelter Program There must be a minimum number of mining units sold to provide sufficient capital to begin a project. 100 mining units must be sold to have sufficient capital to obtain a leasehold and begin a viable mining operation. ©2007 George Deden, ALL RIGHTS RESERVED

  30. GVM&M Tax Shelter Program By IRS rules, the mine property must be leased, not purchased. ©2007 George Deden, ALL RIGHTS RESERVED

  31. GVM&M Tax Shelter Program Uncle Sam pays for it all. With the 3:1 write off against past and future taxes, tax monies paid come back. Show us a better program with less risk. ©2007 George Deden, ALL RIGHTS RESERVED

  32. GVM&M Tax Shelter Program Please see www.gvmtaxshelter.com Contact: George Deden, Pres. Glacier Valley Mining and Metals 16033 Bolsa Chica St. #104-149 Huntington Beach, CA 92649 Direct (562) 400-0411 Fax (419) 844-5850 ©2007 George Deden, ALL RIGHTS RESERVED

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