YOU would benefit from PAT if:

1. If you are a couple (couples only, PAT will not work for single people) and you or your spouse are between the ages of 52 and 76.
   
   
2. Your income is > $100,000. If your client's income is < $100,000, consider the roth conversion program
   
   
3. You wish to grow part of your retirement plan income and estate tax free for your heirs.