The migration of people is a timeless phenomenon integral to human society. Whether motivated by the need to flee conflict, or by the desire to seek a better quality of life elsewhere, the movement of people across national borders is inevitable. Usually migration brings a range of positive benefits, both for countries of origin and of destination. However, the process of adapting to life in a new country, particularly for those who may have had difficult journeys, is not always easy. The integration of migrants into society should be seen as a two-way process, involving efforts by the migrants themselves and those in destination host countries. This training manual is intended for use during training courses for government officials; members of parliament; representatives of national, regional and local authorities; social partners and civil society actors involved in developing, implementing and reviewing migrant integration policies in the OSCE region. The overall aim of this manual is to support OSCE participating States in implementing policies and practices that meet relevant OSCE commitments and international legal standards in the field of migrant integration. It does so by building the capacity and raising the awareness of those involved in migrant integration policies and processes.
While the definition and scope of the term "foreign terrorist fighter" (FTF) is controversial, in recent years it has been commonly used to refer to individuals who have travelled from their home states to other states to participate in or support terrorist acts, including in the context of armed conflict, especially in Iraq and Syria. This document seeks to provide states with recommendations, and supporting analysis, on some of the key human rights issues that they must grapple with as they seek to respond to the threats posed by FTFs in a manner that is consistent with human rights and the rule of law. Following a brief overview of background facts, international and national responses, this document offers a series of recommendations for a human rights-compliant approach to addressing the flow and return of FTFs.
This paper was prepared by the OSCE's Office for Democratic Institutions and Human Rights (ODIHR). It updates The Death Penalty in the OSCE Area: Background Paper 2017. It is intended to provide a concise update to highlight changes in the status of the death penalty in OSCE participating States since the previous publication and to promote constructive discussion of the issue. It covers the period from 1 April 2017 to 31 March 2018.
The Information Against Hate Crimes Toolkit (INFAHCT) is an assistance programme aimed at improving systems for monitoring and collecting data on hate crimes. INFAHCT achieves this by helping to build and strengthen the policies and capacities of national institutions and other structures to collect data on hate crimes. INFAHCT is designed and implemented by the Office for Democratic Institutions and Human Rights (ODIHR) of the Organization for Security and Cooperation in Europe (OSCE). The OSCE is the world's largest regional security organization, while ODIHR is the principal OSCE institution dedicated to supporting States in implementing their commitments in the area of human rights and democracy. OSCE participating States acknowledge that hate crimes pose a threat to security and may give rise to conflict and violence on a wider scale.


One of the pop techniques used for ornament of furniture was the technique marquetry. Marquetry (from the French marqueterie) is the mosaic of sparse plates of valuables sorts of woods of 1-3 mm thick unlike yesteryear color in addition to texture sticking on the base of operations of elementary sorts of wood. Using this technique the tabular array tops in addition to doors of wardrobes, wall panels in addition to cases were decorated. Marquetry got trigger-happy increase inwards Europe inwards Renaissance. In XVI century the slice of furniture masters used virtually 100 sorts of woods both exotic in addition to such wide-spread every bit lemon, pear, apple, maple, nut. Richness of color in addition to texture of fabric allowed creating complicated compositions alongside expressing lite in addition to shade in addition to the smallest details were painted using the engraving. It's beautiful, it's expensive, in addition to it's POSSIBLE to notice a slice at a practiced price. I institute an English linguistic communication washstand alongside inlay on the door in addition to detailing the legs, drawers etc. underneath a mount of junk inwards the dorsum room of an quondam used slice of furniture shop once. Just a slice of quondam slice of furniture to individual who didn't know what they had. Fabulous grapple for me!!!
Lovely slice inwards the background inwards this scene from Downton Abbey. If y'all lookout adult man this serial on TV y'all volition no dubiety run across many marquetry pieces.
Influenza A virus subtype H5N1 French Louis XVI marquetry breast is the perfect identify for a duet of antique neoclassical candelabra in addition to a cobalt ram's caput urn.
Influenza A virus subtype H5N1 pretty slice inwards this room yesteryear designer William Eubanks.
My washstand with marquetry on the door. It's difficult to run across inwards the lite of this photograph but it every bit good has inlaid trim back some the legs in addition to back.
The is a closed upwardly of the door.
Both these pieces accept modest amounts of marquetry. Sometimes I prefer only a affect a piece, depending on what form of slice of furniture it is.
I adore marquetry designs on hardwood flooring.
. The trellis blueprint inwards the marquetry flooring matches the pergola blueprint painted on the ceiling to a higher identify inwards this Portuguese 18th-century palace.
These doors are beautiful also!
Inlaid alongside woman bring upwardly of pearl, from the Château de Chambord, France.
French rosewood in addition to amboyna cabinet inlaid alongside marquetry in addition to parquetry designs inwards diverse exotic timbers from the Napoleon III menstruum circa 1860.
This is a beautiful design. The Au ormolu makes it perfection!
Influenza A virus subtype H5N1 French mahogany tabular array alongside marquetry inlays of satinwood, ivory, in addition to exotic woods on the piece of occupation yesteryear in addition to the apron.
Influenza A virus subtype H5N1 French 19th century Louis XVI tabular array alongside tulipwood marquetry.
Like I said, it is possible to notice smaller pieces today that are affordable. Some similar this chair tin endure institute inwards antique malls in addition to flea markets. I would definitely purchase this i in addition to larn it reach it novel life!!
Last but non least, fifty-fifty the lid of les toilettes has marquetry !


The tailoring school was set up with the help of Tumbridgewell Baptist church in 2010. This has given local people the opportunity to do a qualification and become a tailor. This has been very successful project with many people benefit from this.


text:
Q: Undefined method error when the method is called within 'main' method in Ruby? I am wondering if it is possible to call class methods within 'main' method in Ruby.
Below codes produces an error.
test.rb
class Client
    def printtwo
        puts 2
    end

    if __FILE__ == $0       #if this file gets run by an interpreter, run below codes
                            #just like main() method in java

        printtwo()           #this throws below error
                            #undefined method `printtwo' for Client:Class (NoMethodError)
    end
end

While codes without class declaration runs fine if I run them
test2.rb
def printtwo
    puts 2
end

if __FILE__ == $
    printtwo()           #this prints 2
end

The reason that I want to use this executable inside a class declaration is because, I want to use class variables by setting attr_accessor. I believe this attr_accessor has to be used in a class. right?
How can I resolve this problem so that method call will not produce an error?

A: If you define that method like you do in your first example, it's an instance method rather than a class method, and that's why you can't call it - because you don't have an instance to call it on.  But if you make it a class method, by prepending self. to the method name, it'll work:
class Client
    def self.printtwo
        puts 2
    end

    printtwo
end

But I get the impression you might want to think a little more about what you're doing.  You rarely need to run code like that inside a class declaration (unless, say, you're programatically defining a bunch of functions or instance variables).  You should look into attr_accessor a little more - something like this is usually all you need:
class Client
    attr_accessor :ivar_one
    attr_accessor :ivar_two
end

Hope this helps!

A: This is because printtwo is an instance method. It can be called from other instance methods within the Client class but since you are calling the method outside of any other methods, it won't work.
When you load the file, the class is read and hence the printtwo method is called before the Client class is instantiated. In order to call printtwo as you do, you will have to define it as:
def self.printtwo
   # code
end

http://repl.it/Bax/1
Notice in the example I made which method gets called within the class and which gets called outside.

A: Ok so it's not surprising. You can't call a method if there is no instance of the class (which is the case in your example)
You can try to make the method static (by using self) it should work.
class Client
    def self.printtwo
        puts 2
    end

    if __FILE__ == $0       #if this file gets run by an interpreter, run below codes
                            #just like main() method in java

        printtwo()           #this throws below error
                            #undefined method `printtwo' for Client:Class (NoMethodError)
    end
end

Also note that you cannot access instance attributes (@var) into a static class because you don't have any instance. You can only class attributes (@@var).
This said, you can set new attr_accessor in your object at any time. Ruby allows you to have code writing code... Pretty awesome language for meta programming.
Here is a question explaining how to do create a attr_accessor through a method.

A: In addition to the other answers, I'd add that any code inside if __FILE__ == $0 would typically be only a few lines at the end, starting your program after doing all the definition work above:
class Client
  def printtwo
     puts 2
  end
end

if __FILE__ == $0
  Client.new.printtwo
end

It would get too unmanageable if you had the if __FILE__ == $0 condition appearing inside every class definition. That code only works by definition if you run the file explicitly, but for flexibility you'd generally want any code you've written to be available (via include) to other parts of the program and to other programs. Instead just keep it small and in one place in the main context of your file.
Also, it's uncommon to run any code inside a class context other than method definition and instance/class variable declaration, even when you're meta-programming, not that there's necessarily an issue with this, it just doesn't tend to crop up much in Ruby.

redpajama_set_name: RedPajamaStackExchange


We've found 1 Saturn Aura for sale in Arkansas at low prices, and some others at auction. Some of these Aura may be sold. Most of these bargains were manually chosen specially for people with low budget searching for where to buy a cheap Saturn Aura in AR at prices below $1000, $2000 or under $5000 dollars. These Saturn vehicles weren't automatically fetched from data feeds scattered through the web. If you are selling a used Aura in AR at a very cheap price, and would like to list it here for free, please join us. At Autopten, we are constantly searching for those car dealers from Arkansas selling the most affordable used cars to promote and help them to get in touch with buyers able to buy these vehicles.


Alt Show the menu bar. After the selection menu bar goes away.
Alt+C View your favorites, feeds, and browsing history.
Alt+M Go to your homepage.
Ctrl+D Add a webpage to your favorites.
Ctrl+L Highlight the text in the Address bar.
Ctrl+N Open a new window.
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The driving distance from Ao Nang to Khlong Thom Nuea is 69 km.
The total time spent in driving, travelling from Ao Nang to Khlong Thom Nuea is 1 hr 17 min.
Your Travel Time Calculations Start at Ao Nang, Amphoe Mueang Krabi, Krabi, Thailand.
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text:
Index / Ella / Gallery / Press / Site - Www
ELLA-PURNELL.COM – WELCOME MESSAGE
Welcome to ELLA PURNELL SOURCE, your newest fansite dedicated to the amazing British actress Ella Purnell.
You may recognize Ella from her roles in Never Let Me Go, Maleficent, Cyberbully, Miss Peregrine's Home for Peculiar Children and more...
Thank you for visiting we hope that you come back very soon! The Staff
EPIX to Premiere Carnival Films' "Belgravia" on Sunday, April 12
"A Million Little Pieces" Film Premiere – Photos
'Sweetbitter' Canceled at Starz
Ella Purnell Joins Showtime 'Yellowjackets' Pilot
Podwall Entertainment's 10th Annual Halloween Party – Photos
2019 InStyle Awards : Photos
Belgravia : First Look!
Zack Snyder Wraps Principal Photography on Army of the Dead
McDonald's Event In NYC – Photos
InStyle's Badass Women Dinner – Photos
ELITE + TOP AFFILIATES
ORDEAL BY INNOCENCE (2017)
Role: Hester
Genre: Drama | Mystery
Status: December 2017 on BBC
Infos Photos IMDB
Christmas 1954. Wealthy philanthropist Rachel Argyll is murdered at her family estate Sunny Point. Her adopted son Jack Argyll is arrested for her murder. He vehemently protests his innocence..
SWEETBITTER (TV-2018)
Role: Tess
Status: Filming
Sweetbitter follows 22-year-old Tess who, shortly after arriving in New York City, lands a job at a celebrated downtown restaurant. Swiftly introduced to the world of drugs, alcohol, love, lust, dive bars, and fine dining, she learns to navigate the chaotically alluring, yet punishing life she has stumbled upon. This is the story of a young woman's coming-of-age, set against the rich and grimy backdrop of exclusive restaurants, conjuring a nonstop and high-adrenaline world evoking the possibility, beauty, and fragility of being young and adrift.
Site Informations & Disclaimer
Site Name Ella Purnell Source
URLs Ella-Purnell.Com // EllaPurnell.Net
Contact By EMAIL or FORM
Follow us on Twitter @EllaPurnellCom
ELLA PURNELL SOURCE is an unofficial and non-profit FANSITE dedicated to Ella Purnell, created by a fan for the fans. We have no contact with Ella, her family, friends or her management. No copyright infringement intended. If you feel any of the material rightfully belongs to you and want it removed, please contact US and we will remove it right away.
'Sweetbitter' Actress Ella Purnell on Transition From Child to Adult Roles
Jun 21, 2018 Category: Photoshoots ,Press ,Sweetbitter Comments: 0
British actress Ella Purnell landed her first-ever television role as the lead in Starz series "Sweetbitter," based on the novel of the same name. Purnell, who appeared in her first film at age 12, says she feels like her career "snowballed" overnight.
How do you select projects?
Being in this weird transition [from] child to adult in the last two years has changed the way I view roles. I have a responsibility to young women to represent them the way they should be and to represent humans and real relationships. I will no longer take anything that is damaging to society or a specific group of people.
What's it like auditioning for roles in America?
I do self-taping from home. … I'm conscious about the amount of time I spend away from home. I have three younger brothers, and I love them to bits. I want to have a good relationship with them and my friends. It's hard when your life is in London but your passion is abroad.
Would you like to tackle a singing role?
I'd love stuff that incorporates singing, but I'm not on the lookout for it. I also want to do something where I have to pick up a skill, sport, or an instrument. I love learning new things, and I especially love doing [projects] based on books or true-life stories because you get more context and you get to dig in. … I love delving into [a] world. Anything where I can do loads of homework is the best.
There have been more female coming-of-age stories recently like "Sweetbitter." What are your favorites?
I'm only drawn to things with female protagonists. "Lady Bird," I love. "I, Tonya" blew me away. There's not that much out there. Everything seems to be about love when it comes to coming of age, and it's not. There's so much of it [that involves] your mom. A girl and her mom or a girl and her dad — their relationship is special. Leaving home, … realizing that you're an adult and you're breaking authority, or learning how to trust yourself rather than [being] the adaptive child who does what she's told; that's much more of an interesting story to watch.
Things You Didn't Know About Ella Purnell
BIRTHPLACE: London
CURRENTLY BINGEING: "The Good Place"
FAVORITE MUSICIAN: Fat Freddy's Drop
FAVORITE VACATION SPOT: Barbados
Ella Purnell Source - 2017 Hosted by Flaunt.Nu • Privacy Policy • DMCA Designed by ATM

redpajama_set_name: RedPajamaCommonCrawl


text:
namespace HareShow.Extensions
{
    using System;
    using Quartz;

    public static class JobSchedulerExtensions
    {
        public static void Schedule<T>(this IScheduler scheduler, Guid jobId, DateTimeOffset startTime,
                                       TimeSpan interval, string username, string password)
            where T : IJob
        {
            IJobDetail jobDetail = CreateJobDetail<T>(jobId, username, password);
            ITrigger trigger = CreateJobTrigger(jobId, jobDetail, startTime, interval);

            scheduler.ScheduleJob(jobDetail, trigger);
        }

        private static ITrigger CreateJobTrigger(Guid jobId, IJobDetail jobDetail, DateTimeOffset startTime,
                                                 TimeSpan interval)
        {
            ITrigger trigger = TriggerBuilder.Create()
                                             .WithIdentity(jobId.ToString("N"))
                                             .ForJob(jobDetail)
                                             .StartAt(startTime)
                                             .WithSimpleSchedule(x =>
                                                                     {
                                                                         x.WithInterval(interval);
                                                                         x.RepeatForever();
                                                                     })
                                             .Build();

            return trigger;
        }

        private static IJobDetail CreateJobDetail<T>(Guid jobId, string username, string password)
            where T : IJob
        {
            IJobDetail jobDetail = JobBuilder.Create<T>()
                                             .WithIdentity(jobId.ToString("N"))
                                             .StoreDurably(true)
                                             .RequestRecovery(true)
                                             .UsingJobData("username", username)
                                             .UsingJobData("password", password)
                                             .Build();

            return jobDetail;
        }
    }
}

redpajama_set_name: RedPajamaGithub


Valentine symbols have changed since courtly love flourished in the High Middle Ages. By the late nineteenth century Valentine cards were popular. Today it is difficult to escape Valentine's kitsch. Remembering the tradition of expressing love through love notes FotoInsight puts the personal note back into Valentine.
Cambridge, 21 Jan 2009. -- FotoInsight, a leading independent digital photo service, is expanding its range of Valentine's photo gifts. "Love is a special feeling and it must be expressed in an extraordinary way, Valentine's Day is the perfect occasion. Valentine's Day gifts are important to make your day memorable" states Catalina Martinez, Head of Communication at FotoInsight Ltd.
• Love Crystallised: FotoInsight adds to its selection of photo gifts designed to display and preserve cherished photographs. Valentine's Day photo gift ideas include crystal heart with a 3D laser engraved photograph, picture frames, crystal key rings, pen holder glass block with a laser engraved photograph. Special about the crystal key ring is an LED light to illuminate the engraved image.
• Cups full of cheers: The FotoInsight Designer software provides templates (for example in heart shape) to print photos onto mugs.
Publishing permission granted; 534 words. Copy or link appreciated.


MENDENG Men's 8 Pack Mixed Paisley Floral Pocket Square Wedding Handkerchief | What Should I Say?
Material: Polyester and Silk,High quality,classic fashion design,it is suitable for Business/Meeting/Wedding/Party/Casual.
Package Includes: 8 x 100% Brand New Classic Paisley Floral Men's Handkerchiefs.


text:
Tag: Private placement life insurance
Expanded Worldwide Planning Interview with Joe Robert and Michael Malloy
Michael Malloy CLU TEP RFC & Joe Robert
"On Today's Episode Joe speaks with Michael Malloy. Michael is going to discuss with Joe about EWP…What is EWP exactly?…. Expanded world wide planning. Michael is going to tell YOU about financial planning, asset protection, estate planning and life insurance planning. And finally how people industry and relationships are key to increasing net worth."
Interview Highlights – Part 1
FULL INTERVIEW
by Michael Malloy, CLU TEP RFC.
CEO, Founder @EWP Financial
Posted in Expanded Worldwide Planning (EWP), Financial Advisors, Private Placement Life Insurance, (PPLI), Q&A | Tagged EWP), Expanded Worldwide Planning, Interview, Joe Robert, Michael Malloy, Podcast, PPLI, Private placement life insurance	| Leave a reply
Expanded Worldwide Planning
EWP Stories
Part 1: Privacy
Doenload PDF
Privacy is a key element. Wealthy families are looking for ways to keep their affairs private, and still be compliant with tax authorities worldwide.
What was once private and personal becomes public and accessible to all. Computers and other electronic devices are part of our lives, whatever our opinion of them. These devices can add convenience and efficiency to our lives, but at a cost.
At EWP Financial we embrace the Privacy Principle. The Privacy Principle is unique as it simply and legally shields wealthy families from unwished intrusions into their financial affairs. At the same time, the Privacy Principle is fully transparent and gives wealthy families a bespoke, compliant asset structure for all their holdings, wherever they might be throughout the world.
Watch our #Privacy videos
Electronic Privacy?
Andrew Grove, co-founder and former CEO of Intel Corporation, expressed the following thought:
"Privacy is one of the biggest problems in this new electronic age. At the heart of the Internet culture is a force that wants to find out everything about you. And once it has found out everything about you and two hundred million others, that's a very valuable asset, and people will be tempted to trade and do commerce with that asset. This wasn't the information that people were thinking of when they called this the information age."
The ancient Greeks called man, "a political animal." In today's world almost all so-called facts are politicized. It is no different with privacy. Certain groups consider the journalistic authors of the Panama Papers and the Paradise Papers heros of a free press. Others say that these same journalists were thieves, who unlawfully stole private financial data. Whatever your opinion, these events did happen, and the targets were most decidedly wealthy families throughout the world.
How does the privacy afforded by a properly structured Private Placement Life Insurance (PPLI) policy protect the families whose financial information was published for the entire world to see?
The Privacy Principle of EWP accomplishes its objective in several key ways:
Upon transfer into the PPLI policy, the insurance company becomes the beneficial owner of all the assets in the policy;
If there is reporting to a tax authority for the asset structure, only one number is reported. This is the total cash value of all the assets in the PPLI policy. The individual assets are not reported;
The bank account that is usually opened in connection with a PPLI policy is opened in the name of the insurance company, not the policyowner. The policyowner has full access to the funds in the bank account in accordance with the assets inside the policy.
The hot, dry night air seemed to smother the sleek, six passenger Cessna Citation XLS jet. The plane had just touched down on the tarmac of this isolated runway. Next to the gleaming white jet was a gigantic windowless warehouse. The eerie, yellow lights that protruded from the warehouse turned the body of the private jet the color of an overripe mango fruit.
As he emerged from the plane, Carlos Gutierrez felt the skin on his face tighten from the baking heat of the desert. He walked briskly to the newly completed warehouse and his cell phone rang.
He usually did not answer calls from unrecognized numbers, but he was expecting a call from his daughter, Lucinda.
"Hello," he said. The voice on the other end was strangely familiar.
"Juan, is that you?"
"Yes." said the now unmistakable voice of his best university friend. The voice was indeed Juan's, but it had none of the joy and conviviality that he associated with it from university days.
"Carlos, we have your daughter, Lucinda."
"What? I don't understand. What do you mean?"
"Carlos, I now do the finances for one of the cartels that Lucinda wrote about in her article. We want ten million dollars for her release. We will not compromise. We want the money now. We will give you 48 hours to deliver it, and, if we don't receive it, we will be forced to do other things to your beautiful daughter. I will call you in three hours."
The line went dead.
The Privacy Paradox
In connection to privacy, there is a concept called the privacy paradox that was first discussed by Bedrick, Lerner, and Whitehead, The privacy paradox: Introduction, News Media and the Law:
"The privacy paradox is a phenomenon in which online users state that they are concerned about their privacy but behave as if they were not. While this term was coined as early as 1998, it wasn't used in its current popular sense until the year 2000."
The authors go onto to explain this in more detail:
"Some researchers believe that decision making takes place on an irrational level, especially when it comes to mobile computing. Mobile applications are built up in a way that decision making is fast. Restricting one's profile on social networks is the easiest way to protect against privacy threats and security intrusions. However, such protection measures are not easily accessible while downloading and installing apps."
Louis Menand excellently expresses the same thought in his New Yorker article, "Nowhere To Hide," of June 18, 2018:
"How many of us are going to take the time to scroll through the new policies and change our data settings, though? We sign up to get the service, but we don't give much thought to who might be storing our clicks or what they're doing with our personal information. It is weird, at first, when our devices seem to "know" where we live or how old we are or what books we like or which brand of toothpaste we use. Then we grow to expect this familiarity, and even to like it. It makes the online world seem customized for us, and it cuts down on the time we need to map the route home or order something new to read. The machine anticipates what we want."
There is also another type of privacy paradox pertinent to EWP in the reporting of data breaches and news reporting on wealthy families. This is aptly put by Filippo Noseda, partner at the Mischon de Reya law firm in London:
"It is somewhat curious that serious newspapers who have been covering both the private banking scandals and the erosion of privacy seem unable to make the connection between data protection on the one hand, and the Common Reporting Standard (CRS) and beneficial ownership registers on the other."
CRS was initiated in 2014 by the Organization for Economic Co-operation and Development (OECD) with the goal of creating financial transparency between countries that have agreed to implement its directives. Beneficial ownership registers collate information about the beneficial owner of a financial entity in a registry for storage and use by enforcement agencies.
Mr. Noseda also draws our attention to published material by The European Data Protection Supervisor (EDPS) where he questions the OECD's goal of total financial transparency.
Mr. Noseda writes: "As if they were living on planet Europa rather than in Europe, the European Parliament, the OECD, and politicians show complete disregard for the warnings raised by their own data protection bodies and instead appear hell-bent on introducing a system of total transparency."
In October 2020, a client of the law firm Mishcon de Reya filed a claim with the district court in Luxembourg challenging beneficial ownership registers, and alleges that the 'indiscriminate and generalized' publication of personal details of individuals connected to family enterprises breaches their fundamental rights to data protection and privacy, and exposes them to 'unnecessary and disproportionate' risks.
We have grown accustomed to the idea that transparency is a good thing, something that supports the common good. Like many concepts, if taken to an extreme, it becomes its opposite—a weapon in the hands of governments hungry for wealthy citizens' tax dollars. As proponents of EWP, we must question this overzealous approach to tax collection.
Carlos weaved to the door of the warehouse, followed closely by his pilot and co-pilot. Carlos fumbled with the key and finally opened the door to the office warehouse. His long-time pilot and co-pilot functioned also has confidants and body guards, so he told them in Spanish what just occurred.
Carlos was educated mostly in the United States, having received a masters degree in electrical engineering from Columbia University in New York, but English was his second language. Like all of us in times of emotional turmoil, he sought some comfort. Presently the only solace available was to speak his native language.
The plight of his daughter was beyond devastating, but the next step he knew was only a phone call away. He would call his insurance broker. Carlos had purchased Kidnap and Ransom insurance for his family, since the Mexican drug cartels had recently moved into his native Michoacan state, seeking to legitimize their sources of income by terrorizing the local avocado growers. By means of intimidation and violence, they sought access to this lucrative agricultural industry. His family were third generation avocado growers.
What put Carlos into emotional delirium was hearing the voice of Juan, his best friend at Columbia University. Juan had been a model student, an honor student like Carlos, and a kind and generous person. His involvement in his daughter's kidnapping seemed preposterous. He would not have believed it, if it weren't for hearing his voice.
Carlos was meticulous in his financial affairs. His company had the ability to assemble the most advanced and sophisticated electronic components. He had become a billionaire in his early 40s through his design of innovative electronics for medical devices. He abided by the law, both in Mexico and the U.S. Carlos was proud to be a citizen of both the U.S. and Mexico, even though it cost financially to do so.
The last time he had spent time with Juan was after college at the family farm outside the city of Uruapan. They had climbed onto one of the old avocado trees, and to drink beer together and eat avocados. They were looking forward to launching their careers after college. He remembered the solid branches supporting them, the ripe avocados at their fingertips, with the dappled sunlight making the tree a private world of their own. He remembered the light being soft and multicolored like the light coming through stained glass in a church. They exuberantly discussed their prospects. Joining a drug cartel was definitely not on their list of future possibilities.
The Past Lacks Privacy
EWP and PPLI can further the aims of wealthy families seeking increased privacy, asset protection, and tax efficiency, but privacy, as we know it today, is a relatively recent phenomena.
We quote two eye-opening passages by Greg Ferenstein's "The Birth and Death of Privacy: 3,000 Years of History…," courtesy of Medium:
"Privacy, as it is conventionally understood, is only 150 years old. Most humans living throughout history had little concept of privacy in their tiny communities. Sex, breastfeeding, and bathings were shamelessly performed in front of friends and families."
"Privacy-conscious citizens did find more traction with what would become perhaps America's first privacy law, the 1710 Post Office Act, which banned sorting through the mail by postal employees."
This last quote seems quaint in light of the large-scale, present-day concerns of unauthorized data sharing by social media sites. The Privacy Principle was created to give wealthy families enhanced privacy. Our firm can be confident of our success, because EWP asset structuring greatly simplifies the process, and in addition, gives you the privacy that you seek.
The Dangerous Mouse Click
An adroit insider in the world of data breaches gives us frightening insights into how easily our personal data can be exposed and made public.
Lucia Vazquez,'s "A Millionaire Hacker's Lessons for Corporate America," for the Wall Street Journal, October 3, 2020 tells us:
"Santiago Lopez started invading corporate computer systems at age 16, after he learned to hack from YouTube videos and like-minded friends.
Now 21, he says he never wanted to commit crimes. Rather, he is a bounty hunter, invited by companies to find holes in their business networks and burrow into their vulnerable data. The idea is that a company will then fix what's wrong to harden itself against bad actors—"black-hat" hackers—looking to steal data, conduct espionage and disrupt business operations. Like others in a stable of "white-hat" attack experts associated with bug-bounty firm HackerOne, Mr. Lopez gets paid commensurate with the severity of the weaknesses he identifies. He and other members swarm applications and websites to look for security holes missed by customers that contract with the San Francisco-based firm. Big problems pay big money."
In the same article, Ms. Vasquez asked these two important questions to Mr. Lopez:
"You're really effective at what you do. What does this say about corporate cybersecurity?
They're not investing money or time or work in trying to grow their cybersecurity team. A lot of companies, if you report bugs to them, they don't have the expertise to fix them. Software that they build themselves has more bugs but software generally is vulnerable, always. If software has access to important data, then encrypt it.
What kinds of technology changes are coming that will create cybersecurity problems?
Artificial intelligence has helped us a lot to optimize tasks, process data and make decisions much faster than a human being could. However, new technologies, including artificial intelligence, create big cybersecurity risks, as potential vulnerabilities are not fully understood when they are found. This means that with more organizations relying on machine learning to perform business-critical actions, AI systems are sure to become a major target for hackers."
Diego wondered how he was to receive his bribe. He was told by his contact to buy a burner phone on Wednesday, and throw it away that evening after he received a text. His contact had booked him a table for 7pm at the Bellini Restaurant, atop the World Trade Center on the 45th floor in Mexico City.
"Good evening, sir," said the handsome young man in his well-tailored valet parking uniform.
His car door was politely closed, and Diego pulled away, feeling somewhat sheepish and out of place with his old Prius at this expensive restaurant in Mexico City. The Bellini was an uncomfortable experience for Diego. This showed in the perspiration draining down his shirt from below his armpits. In his highly excited state, he had forgotten to put on deodorant this morning.
He had barely noticed the dazzling lights that lay below him, as he ate but did not taste the exquisite meal that was paid for by his contact. The restaurant magically revolved, but he might as well have been facing a blank wall. Diego only thought of one thing, and one thing only: "Will I get paid, or will they kill me instead."
As he was traveling toward his small apartment, he received a text, Look in the glove box, then destroy your phone. I mean destroy it completely.
Diego opened the glove box to find a plain manilla envelope, which he tore open to find cash. Plenty of cash. 400,000 pesos, about $20,000U.S. The equivalent of his annual salary.
Why were 400,000 pesos put in his glove box? The reason was simple. Diego worked at the Servicio de Administración Tributaria (SAT). The SAT is the revenue service of the Mexican federal government. Diego had access to information that the cartel wanted to destroy Carlos Guittierez.
A new law had come into effect January 1, 2020, and stipulates that tax evasion will turn into a charge of organized crime if three or more people are aware of a scheme, which could result in companies being held criminally liable. Diego had access to salient information in Mexico's Register of Beneficial Ownership. The cartel was going to use this information to charge Carlos under this new law.
How ironic that a successful businessman like Carlos could be discredited by an organized crime cartel when he went to great lengths to comply with all of Mexico's laws. In a sinister way, the designs of Carlos's intricate electronic components mirrored the devious, deceptive, and criminal practices of the cartel. One was used for good, and the other to destroy an innocent man.
Corporate Cybersecurity Amis
Large corporate data breaches have become almost commonplace in recent years. Here are a few courtesy of Dan Swinhoe from CSO, April 17, 2020:
Impact: 3 billion user accounts
Details: Yahoo announced in September 2016 that in 2014 it had been the victim of what would be the biggest data breach in history. The attackers, which the company believed were "state-sponsored actors," compromised the real names, email addresses, dates of birth and telephone numbers of 500 million users. Yahoo claimed that most of the compromised passwords were hashed.
Date: 2012 (and 2016)
Impact: 165 million user accounts
Details: As the major social network for business professionals, LinkedIn has become an attractive proposition for attackers looking to conduct social engineering attacks. However, it has also fallen victim to leaking user data in the past.
Impact: 147.9 million consumers
Details: Equifax, one of the largest credit bureaus in the US, said on Sept. 7, 2017 that an application vulnerability in one of their websites led to a data breach that exposed about 147.9 million consumers. The breach was discovered on July 29, but the company says that it likely started in mid-May. The breach compromised the personal information (including Social Security numbers, birth dates, addresses, and in some cases drivers' license numbers) of 143 million consumers; 209,000 consumers also had their credit card data exposed. That number was raised to 147.9 million in October 2017."
These large corporate data breaches might seem impersonal and far off, unless you were one of the victims. We finish this section with a more sinister example, that highlights the vulnerable interfaces of our technologically dependent world. This example is again from Mr. Menand's thoughtful New Yorker article quoted from earlier:
"An Oregon couple's domestic conversation (about hardwood floors, they said) was recorded by Echo, Amazon's "smart speaker" for the home, which sent it as an audio file to one of the husband's employees. Amazon called the event "an extremely rare occurrence"—that is, not a systemic security issue."
One week later Carlos Gutierrez found it difficult to pursue life in his usual diligent and focused manner. His daughter Lucinda had been returned by the cartel, unharmed physically, but shaken to the core psychologically. Carlos was now flying back from San Jose to one of his homes near La Jolla in southern California.
He requested that they take a route directly south from Santa Barbara, over the Channel Islands, only veering west after San Clemente Island. It was the most common route when he flew commercially before he could afford to keep two jets. Carlos was attempting to re-establish some order in his life.
Before the kidnapping and the lawsuit, he and his family inhabited a sane and orderly world, cut off from the concerns of those outside this thin bubble. When it burst more illusions escaped than he had ever thought possible. He could repair things with money, but money alone could not repair his family's current emotional devastation.
One of his business strengths was the ability to inspire those who could put his creative electrical engineering concepts into integrated circuits and the other components of his medical devices. In San Jose he had visited a shop owned by Koreans, who were excellent to work with, and could manage his sometimes maddening deadlines.
Carlos was spared the emotional distress of having to speak with Juan again. The insurance company that wrote his Kidnap and Ransom insurance took over the successful negotiations with the cartel so that his daughter could be freed. He still could not fathom how his best friend of twenty years ago could now be working for one of the most vicious and notorious drug cartels in Mexico.
Although not currently a churchgoer, he was raised a Roman Catholic. He reflected on the forbidden fruit of the Garden of Eden. Just one week ago, they had lived in a similar paradise. But like Adam and Eve, they could now not return to this peaceful and predictable world.
The moist, soft, delicious avocado fruit was his last link to Juan. After all, the fruit that Eve ate was called the fruit of good and evil. How strange it turned out to be good for Carlos and evil for Juan.
His jet gently sloped down to the runway. He promised himself to protect the privacy of his affairs ever more vigilantly. Yes, the former bubble had burst, but he could construct a more solid one going forward. All he could be sure of was that Juan had taken his path in life, and he had taken another. Carlos's new path would have to include a new, creative design, presently unknown, but one he vowed to find. After all, that is how he had amassed his billions.
As we are learning, the danger of data collection by online companies is not that they will use it to try to sell you stuff. The danger is that that information can so easily fall into the hands of parties whose motives are much less benign. A government, for example.
EWP and PPLI are employed by our firm to not only give you enhanced privacy, we also keep you compliant with tax authorities worldwide. This is something that other asset structures can't accomplish. The Privacy Principle is integral to our successful asset structures.
EWP has the six principles that matter most to wealthy families throughout the world today—no matter where they are located. They are the building blocks of any successful asset structure.
If an EWP Structure Had Been Used….
Can an EWP Structure prevent kidnapping and extortion? While an EWP Structure can't prevent the nefarious deeds of organized crime, it can go a long way in securing the privacy that can prevent these acts of physical and emotional violence. Had Carlos Gutierrez had a properly executed EWP Structure, it is doubtful that his story would have unfolded in such a painful way. Since an insurance company becomes the beneficial owner of the assets in an EWP Structure, the reporting requirements to government agencies are very limited.
If the drug cartel wished to secure details about the private financial matters of the Gutierrez family, they would be hard pressed to find them. As it was, the details that they needed to kidnap Lucinda and begin their frivolous lawsuit were readily available to them using the Gutierrez's present asset structure. The precise, pin-point accuracy of the planning that led to the kidnapping of Lucinda would not have been possible with an EWP Structure in place. The information that the cartel used would simply have not been available to them.
Please Contact Us for any questions you may have.
Posted in Expanded Worldwide Planning (EWP), Privacy, Private Placement Life Insurance, (PPLI) | Tagged EWP), Expanded Worldwide Planning, International tax planning, Panama Papers, Paradise Papers, PPLI, Privacy, Private placement life insurance, Stories, Videos	| Leave a reply
Q & A – Nothing Is Impossible
Questions and Answers from the book "The Wit and Wisdom of Professor PPLI: How to Achieve Exceptional Asset Structuring with Private Placement Life Insurance"
~ by Michael Malloy, CLU, TEP RFC
Get the book now!
PPLI: Under Higher Laws
Section 3, Part 3
Professor PPLI, attitudes toward a subject are a powerful force in how people perceive the subject. These attitudes are also sometimes hard to change. How does this relate to PPLI?
If you study the history of science, you can readily see how once a long held belief or attitude is changed, it becomes a new paradigm that awaits another future paradigm shift. What was thought impossible becomes possible.
A similar phenomenon exists in sports with world records. Take Roger Bannister breaking the four minute mile record. In a sense, once the barrier is broken, others are given permission to accomplish the same feat. Again, the impossible becomes possible.
In the world of PPLI, I see a paradigm shift coming for professional trustees' attitudes towards PPLI asset structuring. Professional trustees can be distrustful at first hearing of these structures, because they think they will lose control of the assets. Exactly the opposite is the case.
When assets are placed in a PPLI structure, the insurance company takes over the administration of these assets, but leaves the trustee in ultimate control. This relieves the trustee of many routine tasks, but the trustee retains their role as the ultimate decision maker, since they are the owner of the policy. They are even free to switch insurance companies, if the administration of the assets is not to their liking.
In a Wealthmanagement.com article, "Private Placement Life Insurance Primer, Recent tax law changes make for a particularly interesting time to explore PPLI," Brian Gartner and Matthew Phillips explain why some trustees are particularly attracted to PPLI.
"Trustees are attracted to PPLI in the context of multi-generational trust planning for three main reasons: (1) assets within a trust allocated through PPLI grow on an income tax-deferred basis; (2) the trustee can make income tax-free distributions to trust beneficiaries from PPLI without having to consider the income tax consequences of liquidating assets; and (3) the trust will eventually receive an income tax-free insurance benefit, which will serve to effectively step-up the basis of the assets within the trust that are allocated through PPLI."
Lastly, assets within a PPLI structure are frequently held for the long term, usually until the death of the insured person, thus, the trustee can be assured of controlling the assets for a long time period.
The title of this section is "Nothing Is Impossible." This is a big statement. What relevance does this have to PPLI?
To solve issues in the world of international asset structuring, it is sometimes necessary to ask the simple, yet sometimes profound, questions that come from children: why is the sky blue? And where was I before I was born?
At Advanced Financial Solutions, Inc., we ask ourselves one simple question at the beginning of each client engagement:
How can we achieve the maximum amount of tax efficiency, asset protection, and privacy for this family?
Our picture in the book is telling for the answer to this question. Nobody has told the mountain goats in this picture that what they are doing is extremely dangerous and they can fall to their peril at any point.
Our task at Advanced Financial Solutions, Inc. is not so dramatic, but we do endeavor to achieve what might seem impossible by conventional structuring methods. How do we accomplish this? By engaging you with simple questions that bring about the answer to the important question posited above.
Ironically, our international PPLI structuring techniques are usually far more conservative than the complex trust structures that clients frequently bring us to review. Sometimes they have spent weeks pondering over this overly complex structure and still do not understand them.
We treat each of our cases as a blank canvas that confronts each painter at the beginning of a painting project. Our goal is to paint, read structure, a picture that gives a family all they desire in the realm of tax efficiency, asset protection, and privacy.
Professor PPLI, how is PPLI similar to the popular phrase, "to hide something in plain sight?"
The key to this question lies in two words–life insurance. Most all life insurance policies in most jurisdictions throughout the world offer all or some of these benefits:
Tax-deferred growth of internal cash value
Tax-free death benefit
No capital gains taxes
No income taxes
Ability to access Cash Value through tax-free loans
Ability to manage or mitigate estate taxes
PPLI now adds these benefits:
Invest in almost any asset class
Increased asset protection as insurance company becomes beneficial owner of assets in the policy
Simplified reporting and privacy as only total cash value is reported
Policy can hold CFC's and PFIC assets on a tax-deferred basis
Excellent vehicle to hold real estate
Provided a stable, globally recognized structure for tax authorities
Most attorneys, asset managers, trustees, and accountants have received no formal education in PPLI international asset structuring, and their professional societies have scant knowledge on the subject. After they drop their frequent preconceived prejudices against life insurance, and study the subject of variable life insurance, and the tax code that supports it, they usually have two reactions.
One, is they are astounded that they have not been using this simple and conservative method from the beginning of their practice. Or, two, they think it is too good to be true and reject it, because it does not conform to the methods that most of their peers use in the field of international asset structuring.
At Advanced Financial Solutions, Inc. we encourage you to take the path of the first reaction. To that end, we appreciate your questions and comments. Please give us your thoughts on PPLI international asset structuring.
by Michael Malloy, CLU TEP RFC, @ Advanced Financial Solutions, Inc
#michaelmalloy #PPLI #privateplacement #lifeinsurance #advancedfinancialsolutions
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Q & A – The True Value of Zero = Privacy
Professor PPLI Explains Zero
Professor PPLI, in this Part we define the concept of zero in a mathematical sense, then, compare this concept to a PPLI asset structure. How are these two related in a practical way?
We quote from Brian Resnick's article,
"The mind-bendy weirdness of the number zero explained," on Vox: "Imagine a box with nothing in it. Mathematicians call this empty box: the empty set." It is a physical representation of zero. What's inside the empty box? Nothing.
Now take another empty box, and place it in the first one.
How many things are in the first box now?
There's one object in it. Then, put another empty box inside the first two. How many objects does it contain now? Two. And that's how 'we derive all the counting numbers from zero…from nothing," Kaplan [Robert Kaplan, a Harvard math professor] says. This is the basis of our number system. Zero is an abstraction and a reality at the same time. "It's the nothing that is," as Kaplan said."
Consider the first box described above as the PPLI policy that is owned by a trust. When a family's assets are transferred into the policy, like the numbers described by Kaplan, they still remain as assets of the family, but now the beneficial owner of the assets has changed. The beneficial owner of the assets is now the insurance company. The assets do not change, but how they are structured changes.
The taxation of the wealthy and income equality are now hot topics in the popular press and academic circles. Professor PPLI, how do PPLI asset structures fit into this discussion?
Wealthy families are an easy target for some political parties seeking votes by promising new social programs funded by taxes on the rich. The entire discussion is so politicized that it is difficult even in academic circles to obtain objective information.
At Advanced Financial Solutions, Inc. our job is to provide families with the six elements of Expanded Worldwide Planning (EWP): privacy, asset protection, tax shield, compliance simplifier, succession planning, and trust substitute. Our attention is on these six elements, and this is where we focus our energy.
We accomplish bringing the six elements of EWP to our clients through the medium of a conservative and fully compliant PPLI asset structure. We can deliver because the insurance laws worldwide are much simpler than the ever changing tax laws. Tax laws are also more subject to being politicized. This makes planning for wealthy families even more difficult, which is why we mention the political debate in the paragraph above.
In contrast, insurance laws in most jurisdictions throughout the world have, in part, the aim of relieving governments from the burden of collecting even more taxes to provide social programs for their citizens. Life insurance provides death benefits to protect the economic well being of families, and with policies that include a cash value, provide funds for retirement through the accumulate of the cash value of the policies. This makes their citizens less reliant on government programs to provide these important benefits.
Professor PPLI, privacy rights and the concept of zero are discussed in this Part. Please explain how these two things can be linked.
We use an example from Caroline Garnham of Garnham Family Office services in London, where she discusses how the debate about the Common Reporting Standard (CRS) is playing out in Great Britain in relation to the privacy of beneficial owners of trusts.
In this Part, Doctor Ian at the Math Forum demonstrates how multiplying any number by zero equals zero. "When you multiply one number by another, you can think of starting at some point ('the spot marked X,' or wherever) and moving some distance away from it. To move, you need to know two things:
How many steps you're going to take
How big each step will be
Now, if each step is of zero size, then you can keep taking them, and you'll never move anywhere. (Move a step of length zero. You're where you started. Do it again. Still there. Keep doing it…how many of those steps will you have to take to actually move somewhere?) So any number times zero is still zero.
Also, if you're not going to take any steps, it doesn't matter how large a step you would take, since you're not going to take it. So zero times any number is still zero."
Zero in this context is defined as something powerful, but in a sense fundamental, since multiplying it by any number gives the same result, zero. Privacy also has an element of the fundamental, as privacy is enshrined in the constitutional documents of many countries worldwide.
At Advanced Financial Solutions, Inc. we strive to provide clients the maximum privacy that the laws of the various jurisdictions supported by our policies allow. The majority of our policies are issued by companies domiciled in Barbados and Bermuda. These countries have crafted their laws to give wealthy families great benefits in terms of privacy and asset protection. Please let us know how we can assist you in creating an asset structure that does the same for you.
Posted in Books, Private Placement Life Insurance, (PPLI), Q&A | Tagged Books, Michael Malloy, PPLI policy, Private placement life insurance, six elements of EWP, Trust	| Leave a reply
Q & A – PPLI Combines Beauty and Utility
~ by Michael Malloy, CLU TEP RFC
PPLI Combines Beauty and Utility
Let Us Learn from a Master Thinker
Professor PPLI, in this Part the influential 20th century thinker, George Santayana, gives us his famous definition of beauty, and concludes: "Beauty is therefore a positive value that is intrinsic; it is a pleasure." How is this related to a PPLI asset structure?
His use of "intrinsic" reminds me of the nature of life insurance in a PPLI asset structure. Life insurance is the intrinsic element that makes this possible. Life insurance is a basic financial planning tool that is used in almost all countries throughout the world. PPLI is one variety of this well- recognized and accepted financial instrument. PPLI can become the intrinsic instrument to organize a families worldwide assets into a conservative and easy to understand structure.
At Advanced Financial Solutions, Inc. we are proud to be mentioned in the Wikipedia page for "Private Placement Life Insurance." This is in the section entitled "Expanded Worldwide Planning."
"There exist a number of structures that provide clients' security from data breaches, erroneous government reporting, and the "blanket and indiscriminate nature of automatic exchange under CRS". Among these structures, Expanded Worldwide Planning (EWP) is a concept that has emerged. It offers international families a framework that enhances privacy and asset protection within a flexible, open architecture platform.
For example, Advanced Financial Solutions, Inc. is one proponent of EWP. It is an element of international taxation created to implement directives from several tax authorities following the 2008 worldwide recession.
EWP gives privacy and compliance with tax laws. It also enhances protection from data breaches and strengthens family security. It allows for a tax compliant system that still respects basic rights of privacy. EWP addresses the concerns of law firms and international planners about some aspects of CRS related to their clients' privacy. EWP assists with the privacy and welfare of families by protecting their financial records and keeping them in compliance with tax regulations."
The 953(d) election is a major topic in this Part of the book. What are the essentials of this section of the U.S. tax code, and why is it significant for wealthy international families today?
The 953(d) election refers to Section 953(d) of the U.S. Internal Revenue Code (IRC). This is the section that allows a non-U.S. Insurance Company to make the election to be treated as a U.S. taxpayer. This election provides some very material benefits to both the insurance company and policyholders.
For the policyholder and beneficiaries, the insurance structure itself can be used to optimize income, capital gains and estate tax planning. Additionally, there is no withholding tax on U.S. investments as the company is U.S. person with a completed W-9 form.
The "953(d)" insurance company is treated as a domestic corporation by the U.S. government for tax purposes. The insurance company (not the policyholder) completes and submits the W-9 form to the bank, facilitating compliance with U.S. domestic custodians and paying agents. This makes the 35% withholding tax under FATCA a non-issue. The company is not subject to state or federal insurance law being an offshore provider. Finally, there is no requirement to file and maintain form 720.
Professor PPLI, we begin this Part with a famous line from Leonardo da Vinci, "Can't beauty and utility be combined?" How does this relate to PPLI?
Probably at least a few of you have taken the back off your laptop computer. At first sight, it is a confusing array of wires and computer chips that confounds the mind of one who knows nothing about computer hardware. This inside look into the device is in sharp contrast to the outside which is a sleek looking case of plastic with a keyboard.
To the uneducated advisor a PPLI asset structure might look like the inside of the laptop in our analogy. To the experienced advisor the finished asset structure is every bit as clean and well-order as the outside of the laptop, because all the various components in the structure function like a computer that is operating at peak performance.
For advisors to take a trust and marry it with many asset classes and beneficiaries, both of which may be spread out over many tax jurisdictions throughout the world, is a daunting task. Much like the inside of our laptop to the untrained eye. For those willing to learn, the benefits to wealthy international families are outstanding in comparison to the learning curve of international PPLI asset structuring.
Returning to Leonardo da Vinci, Yes, beauty and utility can be combined with PPLI into a single well-working structure that is compliant with all the tax jurisdictions that the policy supports. At Advanced Financial Solutions, Inc. this is our specialty.
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Q & A – PPLI for Wealthy International Families
PPLI for Wealthy International Families
– Including Wealthy U.S. Families
PPLI's Beautiful Architecture
Professor PPLI, in this Part we have a discussion of light and dark from different perspectives. How can this be relevant to PPLI asset structuring?
Imagine a typical flowchart that is used to depict a PPLI asset structure. On most flowcharts of this type, the PPLI policy box is located in the middle. Usually the owner, most often a trust, is above the PPLI policy box, and below are the various assets and holding companies necessary to complete the structure.
Let us now hear from physicist, Julian Scudder,
"Stars form light as a byproduct of the incredible pressures at their centers…. New stars only unveil themselves to our eyes by using the light they give off to burn away the dust and gas that hid them in darkness."
Now back to our flowchart. Think of the PPLI policy box as a star at the center of the asset structure. The pressure in our analogy is the well-established insurance laws and regulations throughout the world which make these structures possible.
This PPLI policy box, now a newly formed star, gives off light to the other elements of the structure like the trust, assets, and beneficiaries so they can shine forth. All the elements then have the light they need to make the entire structure successful. This brings to mind the subtitle of our Part, PPLI's Beautiful Architecture.
Professor PPLI, why did you include U.S. families in the title along with international families? Aren't there domestic U.S. policies that can serve their needs?
If all a family's assets are located in the U.S., they might consider using a U.S. product, but most often this would not work if they had unusual asset classes. Domestic U.S. PPLI companies structure their products as extensions of the standard retail Variable Universal Life products.
In most cases, a family is much better off using an offshore insurance company with a 953(d) election. Not only are fees lower, but the entire structure will put most families closer to their ultimate goal–to achieve the six elements of Expanded Worldwide Planning (EWP): privacy, asset protection, tax shield, succession planning, compliance simplifier, and trust substitute.
In our first answer we made an analogy between PPLI and the physical aspects of a star as it relates to light. Many advisors would find this analogy far fetch as most international tax advisors have little or no knowledge of the asset structuring possibilities of PPLI. Professor PPLI, please expand on this fact for us.
Quite true indeed. Attorneys, trust officers, and accountants are not offered any courses in PPLI asset structuring in their formal education, so they must encounter this outstanding tool later in their practices. Even when they do, they frequently reject it, because they are unaware of this variety of life insurance and equate PPLI with retail products.
This is not helped in the U.S. where a few major insurance companies do offer PPLI, but it is more of an extension of their retail products, as we mentioned in the second answer.
It takes a creative partnership between the various disciplines involved in a PPLI structure to accomplish the magic. When attorneys, asset managers, trust officers, accountants, and insurance advisors truly understand the dynamic asset structuring elements of PPLI, they can ride the exciting wave of what we call in the book the Unifying Factor.
Currently, when the very concept of wealth seems under attack from political parties, governments hungry for tax dollars, and worldwide governing bodies like the OECD, why not embrace the Unifying Factor. Families then can avail themselves of the six principles of Expanded Worldwide Planning (EWP) that we mentioned earlier. At Advanced Financial Solutions Inc., we endeavor to secure the Unifying Factor for each of our clients.
Posted in Advanced Financial Solutions Inc, Books, Expanded Worldwide Planning (EWP), Private Placement Life Insurance, (PPLI), Q&A | Tagged Advanced Financial Solutions Inc., Michael Malloy, PPLI, PPLI structure, Private placement life insurance, wealthy international families	| Leave a reply
Q & A – Inside and Outside PPLI
Academics Teach Us a Lesson
Professor PPLI, a key element in this discussion is magic. Give us more insight into how PPLI makes some things disappear and others appear.
This is a good way to view the topic. When we consider the six elements of Expanded Worldwide Planning (EWP), they can be grouped into these two categories. Elements that disappear and those that make things appear.
These categories are somewhat arbitrary, but allow you to collect certain thoughts around these six elements of EWP. We can place privacy, asset protection, and tax shield in the Disappearing Category.
Legitimate privacy allows wealthy families to conduct their affairs outside the prying eyes of those who do not have a rightful interest in their financial affairs. The tax shield in a properly structured policy eliminates taxes in most jurisdictions throughout the world. Asset protection keeps assets outside the reach of ex-spouses, and those seeking easy access to wealth without proper legal authority. This is accomplished using the correct asset protection trust in tandem with the PPLI policy, which adds another layer of protection to the trust.
In the Appear Category, we place trust substitute, compliance simplifier, and succession planning. In some civil law jurisdictions, trusts are not recognized or do not function as well as they do in common law jurisdictions. Using a PPLI policy in the structure can, in some cases, simplify and enhance the planning. PPLI is definitely a compliance simplifier. Since the insurance company becomes the beneficial owner of the assets inside the policy, reporting obligations are greatly simplified and in some cases eliminated. Since the life insurance death benefit passes directly to the designated beneficiaries, it can deliver the death benefit outside the forced heirship laws that exist in some jurisdictions.
One magical aspect of PPLI is that although it is classified as a life insurance product, it functions more like a trust. Since most policies are owned by trusts, you might say that PPLI and trusts join together and become a successful and secure asset structuring marriage. Professor PPLI, please tell us how this is possible.
The PPLI policy provides elements which are not possible with a trust alone. A trust can accomplish many useful things such as putting into legal language the aims and goals of the wealth owners. A trust also creates an entity that can live beyond the lives of the wealth owners. The following comparison tells the story.
Trust and Insurance Comparison
Contractually based and used by millions
Tax deferral
Insurance company is beneficial owner
Simplified or limited reporting
Potentially tax free
No trustee
Provides some asset protection
Sometimes seen as a tool for the rich
Requires "trustee" with full control
More stringent reporting requirements
Tax filings for trust and possibly beneficiaries required by some jurisdictions
Professor PPLI, you use two very different academic articles in this Section to illustrate a point. Please explain more fully how these two articles relate to PPLI.
Wealthy families are looking for simple and straightforward methods to structure their assets. In part, these two articles illustrate that the financial, political, and governmental aspects of our lives are in constant change. Laws are enacted which sometimes have the opposite effect than was intended by their creators, as one article proves.
Governments are seeking more ways to tax wealthy families, and this is seen by some as a societal good, and by others as governmental overreach. Once assets are properly structured inside a PPLI policy, they are somewhat isolated from these forces, and can pass to future generations according to the wishes of the wealth owners.
Posted in Asset Protection, Books, Compliance Simplifier, Expanded Worldwide Planning (EWP), Life insurance, Private Placement Life Insurance, (PPLI), Q&A, Succession Planning, Tax Shield | Tagged Asset Protection, compliance simplifier, PPLI, Private placement life insurance, succession planning, Tax Shield, The Wit and Wisdom of Professor PPLI, Trust Substitute, wealthy families	| Leave a reply
Q & A – Assets for a 'Rainy Day'
Assets for a 'Rainy Day'
PPLI Keeps You Dry
Professor PPLI, the client in our dialogue is upset about the condition of his assets. How might PPLI assist him?
A properly structured PPLI policy functions somewhat like a trust in that it can hold multiple asset classes. To name them individually, the policy can hold:
Real Estate/Physical assets;
Hedge Funds/Alternative Asset classes;
Private Equity;
Intellectual Property;
Art;
Yachts and Private Jets;
Alternative Currency denominations.
The insurance company becomes an excellent "home" for multiple asset classes in that:
The insurance company is beneficial owner of assets held in the policy;
The insurance company is listed as beneficial owner on bank accounts;
Transactions are done in the name of the insurance company;
There is no look through to policyholders (certain structures).
The discussion in this Part turns to how a client understands or fails to understand an explanation by an advisor. Professor PPLI, how would you explain PPLI to a client in simple, introductory terms?
I usually begin by saying that PPLI an extension of the retail version of PPLI, Variable Universal Life Insurance, but it functions more like a trust. With proper structuring it can hold almost any asset class. The assets are not subject to taxation once inside the policy, and pass as a tax-free death benefit in most jurisdictions. Most policies are owned by a trust, and the insured life can be any family member or members who have an insurable interest in the policy.
The fees are very low, usually less than one percent of the assets inside the policy. The policy set up fee is usually around one percent of the assets value. The cost of the life insurance is priced institutionally. The cost is only the wholesale reinsurance company charge with nothing added by the insurance company. These charges are a fraction of the cost of a retail insurance product. The policy also provides excellent asset protection coupled with a correctly written trust.
A paragraph in this Part mentions the function of life insurance in a PPLI policy. Professor PPLI, can you please elaborate on this?
The life insurance component largely depends upon the family's aims. If estate planning is paramount, we would use certain policy designs. If access to cash value is key, other policy designs would work better. We can even design a policy where the death benefit is only 5% of the total asset value inside the policy. The death benefit is very much a bespoke element of the policy.
Posted in Books, Private Placement Life Insurance, (PPLI) | Tagged Michael Malloy Books, Private placement life insurance, Q&A, Questions and answers, The Wit and Wisdom of Professor PPLI	| Leave a reply
Q & A – PPLI and Understanding
Questions and Answers from the book "The Wit and Wisdom of Professor PPLI"
How do we achieve understanding?
Section One, Part 1
Professor PPLI, please tell us more about how understanding Private Placement Life Insurance (PPLI) leads to a successful outcome for wealthy families?
When most people think of life insurance, they think of a product. This understanding is much too restrictive for PPLI. Wealthy families are looking for new methods to structure their assets. FATCA and CRS have eliminated many structuring tools that gave these families legitimate privacy.
PPLI is a long-established, conservative tool that uses the six elements of Expanded Worldwide Planning (EWP) to not only produce a structure that gives legitimate privacy, but tax efficiency and asset protection as well. This is the correct understanding of PPLI.
Professor PPLI, why isn't the understanding that you just explained more widely circulated among those who advise wealthy families?
We live in an era of specialization, and this is true among those who advise wealthy families: attorneys, asset managers, accountants, financial planners, and trust officers. All these disciplines have their own unique focus. Proper PPLI asset structuring incorporates all these disciplines, and blends them into a conservative and tax compliant structure that produces a multi-generational asset structure.
The broad vision of PPLI is sometimes difficult for those who practice these disciplines. One must leave the narrow and safe confines of a certain way of thinking to embrace the broader and more expansive vision of PPLI.
Professor PPLI, please tells us about the history of PPLI. Is it true that it dates back to the 1980s in the United States?
Yes, this is true. PPLI began in the United States in the 1980s. It was principally used to structure benefits for senior executives at major corporations. It allowed these executives to customize their investments and provide greater benefits than with the standard plans available.
In the early 1990s, it was adopted by wealth individuals. Attorneys and other advisors saw that PPLI could be a valuable tool in planning for wealthy clients given all the advantages of life insurance, as well as the special properties that we mentioned before. PPLI allows planners to incorporate all of the key elements of EWP into one coherent structure.
In the mid-1990s, major companies entered the market. Insurance companies saw the marketing opportunities inherent in PPLI, and we see companies being formed in tax friendly jurisdictions like Bermuda and Barbados.
Check out the Books by Michael Malloy
Posted in Books, Private Placement Life Insurance, (PPLI) | Tagged Books, Michael Malloy, Private placement life insurance, The Wit and Wisdom of Professor PPLI	| Leave a reply
Ancient Wisdom and PPLI
Socrates and King Lear Teach Us a Lesson
Our next few articles will comprise an in-depth look at the five main components of our PPLI Concept Map: Professor PPLI Defines Nothing. We also offer you over the next five Parts, "She Was Good For Nothing," by Hans Christian Andersen. This charming fairy tale supports our theme of nothing.
We introduce examples from ancient history and literature, ancient wisdom, to explain how PPLI can be a perfect fit for international families who seek privacy, tax efficiency, and asset protection. PPLI works excellently in multi-jurisdictional planning for those families seeking domiciles outside their home countries for political and economic reasons.
It is interesting to note that both Socrates and Shakespeare's King Lear were in a sense exiled in their own kingdoms. Socrates put to death by state officials in Athens, and King Lear left to wander in his own country after political intrigue forced him out. These are highly charged dramatic events. It is sometimes equally so for wealthy international families. More about Socrates and King Lear later in our article.
An article in International Advisor, "Who is advising Asia's ultra wealthy?" by Kirsten Hastings focuses on the role of independent asset managers (IAMs). IAMs are key players in the team that we assemble to achieve a properly structured PPLI policy. Frequently there are multiple IAMs on our teams to accommodate the many asset classes that become part of the PPLI policy. Here are some highlights from this article.
"Wealth in Asia is rising faster than in any other part of the world, meaning that increasing numbers of incredibly rich people need expert advice.
These ultra-high net worth individuals can be beyond the reach of financial advisory and wealth management firms.
And rather than turn to private banks, many are seeking the services of independent asset managers (IAMs).
Also known as external asset managers (EAMs), they have a long history in Europe and the US but were a rarity across Asia as recently as 10 years ago.
The Association of Independent Asset Managers (AIAM) was founded in Singapore in 2011 and only opened in Hong Kong in 2015.
Independent asset management involves a client opening an account with a custodian bank, which may be a private bank, and placing assets in the account, according to a 2018 report from recruitment specialists Selby Jennings.
The client then gives the IAM authority and power of attorney as a third party to represent them in managing the investment portfolio and asset allocation.
The assets remain in an account in the client's name at all times, but the IAM makes decisions on how the assets should be managed.
In addition to investment advice, IAMs also offer tax and succession planning along with a host of other, very bespoke services.
With the high net worth population of the region set to increase by over 40% every year over the next decade, the number of IAMs is also projected to increase – by 25% in Singapore and 50% in Hong Kong, Selby Jennings added.
Insurance and IAMs
"IAMs are starting to realise that the investment returns they generate for their clients could be wiped out by market volatility or different taxes when rebalancing the portfolio or realising the gains."
He said they are increasingly exploring the functions of insurance to "supplement their client's planning".
"Due to the complex needs of the high net worths and global tax frameworks, we see a lot of IAMs are considering different wealth structures like PPLI (private placement life insurance) and are exploring insurance as an asset class.""
International Life Insurance
In keeping with our cross-border and international theme, we quote from International Life Insurance edited by David D Whelehan, JD in the chapter, "International Life Insurance An Overview."
"This product is for the wealthy, "accredited" investor. They are usually very large single premium structures. It is classified more as an institutional product, as the charges and fees are quite low in comparison to retail products described above. Another advantage is investment flexibility as they generally can be invested in things not permitted in a general account retail product, like hedge funds and private equity.
Premiums and benefits can also be paid in "kind," as opposed to in cash. In addition, the policyowner can select his, or her, own Investment Manager for just the single policy to invest according to the policyowner's general directions. The Custodian of the underlying assets in the fund can also be selected by the policyowner. Private placement products are tailored to meet specific objectives of the client, but are carefully designed to be compliant with local tax laws, so as to enjoy the tax treatment desired."
Socrates Ignorance
Garth Kemerling's insightful commentary in the Great Philosophers series gives us an excellent interpretation of what Socrates means by one of his most famous quotes, "I only know that I know nothing."
"It is important to note that Socrates himself did not claim to know better than others. He frequently emphases that he is ignorant of the answer. The importance of this helps to draw the line between dogma and genuine philosophy. It is one thing to state one's opinion of how things are and should be. Powerful institutions such as religions and political systems are built upon such dogmas and the demands that others abide by them. Socrates, on the other hand, started from a position of ignorance and sought the truth. In the end, he has no dogmatic program for us to follow, just a method for seeking the truth for ourselves, without any guarantee that we will find it. Philosophy as practiced by Socrates is an open system.
When he finds that the experts are just as ignorant about what things really are, he reasons: "I do not suppose that either of us knows anything really beautiful and good, I am better off then he is – for he knows nothing, and thinks that he knows. I neither know nor think that I know." Socrates concludes that it is better to have ones ignorance tan self-deceptive ignorance. Socrates may not know the ultimate answers to the questions he raises, but he knows himself. It is this self-knowledge and integrity that constitutes the wisdom of Socrates. The open invitation is for all of us to ask ourselves how much we truly know of what we claim."
Part 4 of "She Was Good For Nothing" by Hans Christian Andersen:
"After he had gone my mistress called me in to speak to me; she looked so grave and yet so kind, and spoke as wisely as an angel indeed. She pointed out to me the gulf of difference, both mentally and materially, that lay between her son and me. 'Now he is attracted by your good looks, but that will fade in time. You haven't received his education; intellectually you can never rise to his level. I honor the poor,' she continued, ' and I know that there is many a poor man who will sit in a higher seat in the kingdom of heaven than many a rich man; but that is no reason for crossing the barrier in this world. Left to yourselves, you two would drive your carriage full tilt against obstacles, until it toppled over with you both. Now I know that Erik, the glovemaker, a good, honest craftsman, wants to marry you; he is a well-to-do widower with no children. Think it over!'
"Every word my mistress spoke went through my heart like a knife, but I knew she was right, and that weighed heavily upon me. I kissed her hand, and my bitter tears fell upon it. But still bitterer tears fell when I lay upon my bed in my own room. Oh, the long, dreary night that followed-our Lord alone knows how I suffered!
"Not until I went to church on Sunday did peace of mind come after my pain. It seemed the working of Providence that as I left the church I met Erik himself. There were no doubts in my mind now; we were suited to each other, both in rank and in means; he was even a well-to-do man. So I went straight up to him, took his hand, and asked, 'Do you still think of me?'
" 'Yes, always and forever,' he said.
" 'Do you want to marry a girl who likes and respects you, but does not love you?'
" 'I believe love will come,' he said, and then we joined hands.
"I went home to my mistress. The gold ring that her son had given me I had been wearing every day next to my heart, and every night on my finger in bed, but now I drew it out. I kissed it until my lips bled, then gave it to my mistress and told her that next week the banns would be read for me and the glovemaker.
"My mistress took me in her arms and kissed me; she didn't say I was good for nothing, but at that time I was perhaps better than I am now, for I had not yet known the misfortunes of the world. The wedding was at Candlemas, and for our first year we were quite happy. My husband had a workman and an apprentice with him, and you, Maren, were our servant."
"Oh, and such a good mistress you were!" said Maren. "I shall never forget how kind you and your husband were to me!"
"Ah, but you were with us during our good times! We had no children then. I never saw the student again. Oh, yes, I saw him once, but he didn't see me. He came to his mother's funeral, and I saw him standing by her grave, looking so sad and pale-but that was all for his mother's sake. When his father died later he was abroad and didn't come to that funeral. He didn't come here again; he became a lawyer, and he never married, I know. But he thought no more of me, and if he had seen me he would certainly have never recognized me, ugly as I am now. And it is all for the best!"
Then she went on to tell of the bitter days of hardship, when misfortune had fallen upon them. They had saved five hundred dollars, and since in their neighborhood a house could be bought for two hundred, they considered it a good investment to buy one, tear it down, and build again. So the house was bought, and the bricklayers and carpenters estimated that the new house would cost a thousand and twenty dollars. Erik had credit and borrowed that sum in Copenhagen, but the captain who was to have brought the money was shipwrecked and the money lost."
Both Socrates and King Lear ended their lives tragically, yet were both noble in spirit. Socrates accepted his death in an herotic fashion. Lear was reunited with his daughter, Cordelia, yet they died in the confusion of battle between the warring parties at the end of the play. How is this related to PPLI?
Great art strives to ennoble us. This is why it is great, and rises above mere entertainment. At Advanced Financial Solutions our aim is to rise to the highest level of structuring for wealthy international families, giving both maximum privacy, and compliance with tax authorities worldwide.
Our quest is not outwardly considered art, but inwardly its goal is the same–uncompromising excellence. We invite you to partake of this excellence by contacting us today to find out if PPLI structuring is right for you.
Posted in Advanced Financial Solutions Inc, Life insurance, Private Placement Life Insurance, (PPLI) | Tagged Ancient Wisdom, Asset Protection, international families who seek privacy, International Life Insurance, PPLI, Private placement life insurance, Tax Efficiency	| Leave a reply


Imagine doing business in the once again New World, a diverse land of new markets, new opportunities and for some, of new beginnings. Let us guide you through the process of understanding the Latin American Market, envisioning the main aspects of the legal regime, the business environment and investment opportunities. Latin America has diverse cultures, vast geography, important natural resources and a more stable political environment with economies booming, making it a land of multiple openings. In addition, these legal regimes are more and more open to foreign investments, with many areas to privatize and the expertise that local, foreign and multinational organizations can provide has great prospects.
Let's experience the entrance to this new market together by exploring the cases we have prepared for you!


"The Secret Service is trying to hide the breach by firing [her]," the source said. "The damage was already done but the senior management of the Secret Service did not conduct any internal investigation to assess the damage and to see if [she] recruited any other employees to provide her with more information.
Asked detailed questions about the investigation into the woman, and her dismissal, the Secret Service attempted to downplay the significance of her role. But it did not deny that she had been identified as a potential mole.
In a statement, it said: "The US Secret Service recognizes that all Foreign Service Nationals (FSN) who provide services in furtherance of our mission, administrative or otherwise, can be subjected to foreign intelligence influence.
"This is of particular emphasis inRussia. As such, all foreign service nationals are managed accordingly to ensure that Secret Service and United States government interests are protected at all times. As a result, the duties are limited to translation, interpretation, cultural guidance, liaison and administrative support.
The Secret Service is a US federal law enforcement agency that sits within the Department of Homeland Security and has more than 150 offices worldwide. Its mission, it says, is the "protection of the nation's leaders and the financial and critical infrastructure of the United States".
The discovery of a suspected FSB mole on its staff within the US embassy in Moscow would be hugely damaging to its reputation and could have severe consequences for the safety of other Secret Service staff and those it is mandated to protect.
The Guardian has been told the name of the suspected spy and her job title within the agency. She did not respond to numerous email requests to discuss her role at the embassy or the allegations made against her.
It is understood she came under suspicion two years ago during a routine review of Secret Service personnel in the so-called Paris district of the agency, which includes Moscow, London and Frankfurt. The RSO reviews take place every five years.
A source claimed "her frequent contacts with the FSB gave her away ... numerous unsanctioned meetings and communications".
The Guardian has been told that the potential breach was not reported to any of the congressional intelligence or oversight committees.
Another option would be to include it in special counsel Robert Mueller'sinvestigation into suspected Russian collusion in the 2016 presidential election.
"The US Congress is focusing on Russian hackers when it is possible that all of the information they needed to get into the system came from the internal breach in the Secret Service," the source said.


2013 was a crazy year for us! We had a great time at Phoenix Comicon, two great Can't Stop The Serenity events (as usual), and topped it off with hosting the Browncoat Ball! Elections are done for 2014 and the officers have met to get things rolling and have high hopes for the new year.
Shelby and Lisa remain President and Treasurer (respectively) because they've been great at it (and/or the only ones silly enough to take on that kind of responsibility. I (David) have shifted over to Events Director and I hope to be able to revitalize regular activities again. Jonathan Connor, who has been an active member for several years but this is his first time as an officer, has taken on the Communications Director role. He has the skills and ideas to hopefully modernize our aging website. Finally, Lori Cothrun, who's been a crucial behind the scenes part of our organization since its inception, has given into our harassment and become our Secretary to help keep us organized. We're very excited.
Now's the time for you to voice your feedback though. We're already underway with Phoenix Comicon and CSTS (announcements and details coming soon), but what else would you like to do?
Our monthly shindigs have fizzled significantly, but what would you like to do as a regular get together? Game nights? Bowling league? Movies? Picnics? Kickball? Let us know.
Would you like us to do a miniature version of the Browncoat Ball? The huge weekend-long event is more work than any of us want to deal with any time soon, but I'm curious what the interest would be in something like a Winter Formal.
Let us know what you think! Email us at officers@azbrowncoats.org, tweet us at @azbrowncoats, or post on our Facebook Page.
A Browncoat bowling league would be the best thing ever.


Lock in a great price for L'Ambra – rated 9.2 by recent guests!
Good location, 1 km walk from station, beach and cafes and supermarket within 200 metres, walk to old town or in other direction to best beaches. Ambar was a friendly hostess and breakfast was good. Room fine and with internal bathroom despite booking room with private external bathroom. Great value.
Perfect location in Alghero, amazing people running the B&B. Can't fault the place.
This is a great location apartment with a sea-view terrace on the 4 floor. A breakfast was good: tea, coffee, milk, juice, croissants, cheese or ham, yogurt, grapes, cookies.
We had realy nice stay here. Hostess of b&b - Ambra, was very sociable and pleasant. Good location - about 7 min walking to city center.
Good and comfortable beds. Very nice and enthusiastic hospitality. Nice breakfast.
One of our best sellers in Alghero! Just 100 feet from the white sand beach of San Giovanni in Alghero, L'Ambra B&B offers a sea-view terrace and air-conditioned rooms with free Wi-Fi and a external bathroom. Alghero Fertilia Airport is 4.3 mi away.
Served on the terrace in summer, breakfast here is continental style with sweet and savory food. Guests can use the shared kitchen for free. The surroundings offer bars, supermarkets, and restaurants.
The center of Alghero is reachable on foot in around 10 minutes, along the seafront promenade.
뀐 Located in the top-rated area in Alghero, this property has an excellent location score of 9.4!
When would you like to stay at L'Ambra?
Featuring a private external bathroom, this air-conditioned room has free Wi-Fi.
House Rules L'Ambra takes special requests – add in the next step!
Free! One child under 10 years stays free of charge in a crib.
ATM card L'Ambra accepts these cards and reserves the right to temporarily hold an amount prior to arrival.
L'Ambra accepts these cards and reserves the right to temporarily hold an amount prior to arrival.
The property is on the third floor of a building with no elevator.
Fantastic little place by the beach. Our host was so friendly and we really enjoyed our stay.
Great balcony overlooking street and beach however not enough cover from sun. Up 3 flights of stairs. Walk to old town but 15-20 min walk.
There is nothing to not like.
Not enough comfortable bed with too hard mattress. It was a bit cool in the room (I was sleeping in a blouse).
Fourth floor you had to walk many steps.
Staff was helpful and really friendly. Nice room. Excellent.