The Benefits of Private Split-Dollar Ownership of Variable Life Insurance
- Split dollar life insurance: Ten ways to solve problems and save taxes. Craig Sullivan, J.; Miller, Milton // CPA Journal;Sep95, Vol. 65 Issue 9, p70
Provides advice to split dollar life insurance problems. Split dollar concept; Total account split dollar; Gift tax free split dollar; Business owner's split dollar; Switch dollar; Private split dollar; Stock redemption split dollar; Cross purchase split dollar; Impaired risk split dollar;...
- Looking for tax relief? Try a split dollar plan. Jenkins, Gary E. // Best's Review / Life-Health Insurance Edition;Mar1994, Vol. 94 Issue 11, p66
Reports on the use of the split dollar program (SDP) as tax relief. Method for financing the purchase of a life insurance; Collateral assignment arrangement as SDP approach; Accumulation of equity above the company's cumulative premium payments.
- Equity split $ attracts new talent. Gallagher, Hill // National Underwriter / Life & Health Financial Services;2/28/94, Vol. 98 Issue 9, p7
Talks about equity split-dollar insurance policies. Concern of people for a long retirement; Forms of split-dollar policies; Features of the policies.
- Taxpayer wins challenge on split dollar. Chandler, Darlene // National Underwriter / Life & Health Financial Services;4/11/94, Vol. 98 Issue 15, p17
Reports on the decision on the court case Healy versus United States concerning split dollar life insurance policies. Revenue rulings 66-110 and 67-154; Fact that companies issuing policies used in split dollar arrangements should be mindful of.
- Reverse split $ fits key person ins. Sowerwine, Robert W. // National Underwriter / Life & Health Financial Services;7/4/94, Vol. 98 Issue 27, p23
No abstract available.
- Breaking through the barrier to advanced markets. King, Carole // National Underwriter / Life & Health Financial Services;7/21/97, Vol. 101 Issue 29, p25
Opinion. Gives the authors concept of split dollar relating to insurance. Reference to the Internal Revenue Service, a primer which described the functions of Split Dollar; Comments on advanced estate and insurance planning concepts.
- Split dollar exit strategies. Budihas, John S. // National Underwriter / Life & Health Financial Services;9/1/97, Vol. 101 Issue 35, p7
Offers advice about the most cost and tax effective strategies for exiting a split dollar plan. Tips listed.
- Aggressive split dollar--part 1. Schindler, John O. // LAN: Life Association News;May98, Vol. 93 Issue 5, p70
Part I. Suggests an aggressive option for the C corporation in the settlement of the split dollar policies at the end of the agreement. Declaring that the agreement is an uncollectible debt, thereby taking a tax deduction on the premiums.
- Aggressive split dollar--part 2. Schindler, John O. // LAN: Life Association News;May98, Vol. 93 Issue 5, p74
Part II. Gives advice to insurance agents to introduce vesting provisions to release certain amounts of the collateral assignment in split dollar arrangements offered by many corporate owners. Features of a split dollar plan.
- Split dollar techniques: Getting out isn't so easy. Craig Sullivan, J. // Best's Review / Life-Health Insurance Edition;May95, Vol. 96 Issue 1, p62
Presents a discussion on the termination of split dollar agreements. Basic reasons for the termination; Cash reimbursement versus use of policy values in a rollout; Difficulties of both options; Use of a personal notes as a viable option.