this would make a subsequent buy out subject to claims by creditors of llc an advantage of the insurance choice is that during the term of the method the individual may borrow money as a function of the cash value of the insurance policy contract without taxation at the time of the borrowing other choices include a rabbi trust 29 via 28 real estate 32 via 31 securities 34 e g stocks bonds etc via 33 or other items of real or personal property 36 via 35 very importantly individual has the absolute right for all of the choices to buy out from plc the entire 95 ownership of plc in llc this is indicated in the drawing by step 38 via 37 for the insurance choice 38 the buy out is at a cost equal to the net book value of llc plus a 5 irrevocable assignment to plc of death benefit of the aforesaid insurance contract policy the 5 fee represents income for plc likewise for the other choices the buy out is at a cost equal to the net book value of the asset plus 5 any choice involving the utilization of a rabbi trust results in the pay out being secondary to claims if any of creditors of the llc the bottom line result of the invention is depicted at 40 linked via 39 to 38 as the creation of a method for the deferral of compensation for an individual with the associated deferral of payment of income tax which depending on circumstances can be extremely beneficial for the taxpayer it will be understood.