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[Music] hey guys today were talking about prescribed rate loans and i have none other than wealth and estate planning specialist adam buss to chat with us about that really neat thing where you borrow money to either your spouse or your corporation a prescribed rate loan adam thanks for joining us today thanks rob okay so who would have a prescribed rate loan and why why would you have one so prescribed rate loans are usually a matter of trying to transfer income from a higher earning spouse somebodys in a higher tax bracket and you know maybe spread that to their spouse that has you know lesser income or no income to try to spread it out over their tax brackets and really the whole concept is just to try to minimize taxes for for the family but you can get some of that taxable income from one person to another i mean youre winning as a family unit its a tax arbitrage situation so lets say for example im paying 50 and maybe my wife is paying 20. if we could shift the income over