he tax treatment of split-dollar insurance plans continues to evolve. Previously, companies used split-dollar life insurance to help employees defer taxation on the yearly accumulation of the policy’s ...
Ever since the Internal Revenue Service issued Notice 2001-10 1 in January of 2001, planners who advise clients on their split-dollar life insurance arrangements have had to deal with a Byzantine set ...
The final split-dollar regulations that were effective as of Sept. 17, 2003 (T.D. 9092) became the operative guidance for arrangements that either were implemented after this date or that existed ...
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