Deferred Enhanced Funding · EFS Life

Your income is your greatest
asset. Stop letting taxes
erode it.

High earners face a quiet wealth crisis — too much income to benefit from most tax-advantaged strategies, yet too few options to fix it. There is now a better way.

See How It Works No obligation · No login required
Explore
The Challenge

High earners are the
most under-served
savers in America.

You've worked hard to build a substantial income. The reward? A tax bill that grows alongside your earnings — while the strategies designed to shelter wealth quietly phase out.

  • ✕
    Roth Contribution Limits
    Income above $161K (single) or $240K (married) phases out direct Roth IRA contributions entirely — leaving you with no clear tax-free savings path.
  • ✕
    401(k) Caps That Don't Scale
    At $23,500/year, the 401(k) limit represents a small fraction of what a high earner can and should be sheltering. The rest sits exposed to ordinary income tax rates.
  • ✕
    Compounding Tax Drag
    Every dollar taxed today is a dollar that can't compound over 20–30 years. For a high earner, the long-term cost of tax inefficiency is measured in hundreds of thousands of dollars.
37%
Top Federal Marginal Rate
For every dollar earned above the top bracket threshold, you keep less than 63 cents before state taxes. For a household earning $500K, that's over $185K in federal taxes alone — annually.
$0
Roth Contribution Access at $250K+
Once household income crosses $240K, the direct Roth IRA door closes. Yet the need for tax-free retirement income doesn't disappear — it becomes more urgent.
The Solution

A Roth-like strategy
built for high earners —
without the contribution limits.

Deferred Enhanced Funding is a sophisticated planning strategy that delivers the core benefits of a Roth — tax-free growth, tax-free income, and downside protection — while removing the income and contribution restrictions that exclude high earners.

01
Tax-Free Growth & Income
Cash value inside the policy grows without annual taxation, and distributions in retirement are structured as tax-free — providing income that doesn't increase your taxable AGI or trigger Medicare surcharges.
02
Your Contributions, Enhanced
A lending facility amplifies your contribution, allowing your dollars to fund a policy at a scale that would otherwise require decades of disciplined savings. Your contribution works harder from day one.
03
Downside Protected
Upside Participation
Policy cash value is indexed to market performance with a floor — it never loses value due to bad market conditions. You participate in market upside without absorbing the losses that derail traditional portfolios.
How It Works

Three phases.
One powerful outcome.

The DEF strategy is structured around a defined contribution period, an enhancement phase that leverages your dollars, and a lifetime of tax-free access.

1
You Contribute
You make annual contributions for a defined period — typically 5, 7, or 10 years — at a level that fits your income and goals. There are no IRS-imposed contribution limits restricting how much you can put in.
2
A Lender Enhances Your Position
A third-party lender augments your contribution to fund a life insurance policy at institutional scale. This leverage is what separates DEF from a standard IUL — your dollars go further, and the policy performs at a level that takes decades to reach organically.
3
You Access Tax-Free Income
At the distribution phase, you draw from accumulated cash value as tax-free policy loans — income that doesn't appear on your tax return, doesn't raise your Medicare IRMAA threshold, and doesn't reduce Social Security benefits. The death benefit simultaneously protects your family and legacy.
Who Qualifies

Built for those who
have outgrown
conventional options.

DEF is specifically designed for high-income professionals and business owners who are maximizing conventional strategies yet still watching a significant portion of their wealth disappear to taxes each year.

You may be a strong candidate if:
  • ✓
    You are a W-2 employee or business owner with strong, consistent income
  • ✓
    You've already maxed your 401(k) and have limited additional tax-advantaged options
  • ✓
    You're above the income threshold for direct Roth contributions
  • ✓
    You have a long-term planning horizon and want tax-free retirement income
  • ✓
    You're insurable and open to strategies beyond traditional brokerage accounts
$250K+
Household income
baseline to qualify
For Financial Professionals

Are you a financial advisor
working with high-income clients?

EFS provides a complete advisor platform — case design tools, illustration modelers, client-ready materials, and dedicated support — to help you bring this strategy to your practice. We work alongside your existing approach, not in competition with it.

Request Advisor Access Existing Advisor Login