The Latest Word on Split-Dollar
- Split-Dollar Insurance Can Help Fund an Estate Plan. Kistner, William G. // hfm (Healthcare Financial Management);Apr2000, Vol. 54 Issue 4, p78
Focuses on split-dollar insurance in the United States. What is a split-dollar insurance; Application of the insurance to financial and estate planning; Effort made by the Internal Revenue Service to use a split-dollar plan among family members.
- Split-Dollar Alchemy: IRS notice 2002ï¿½8 and the Winter of Discontent. Landsberg, Richard D. // Journal of Financial Service Professionals;May2002, Vol. 56 Issue 3, p42
Focuses on the federal tax treatment for split-dollar life insurance arrangements in the U.S. Release of the test of Notice 2002-8 by the Internal Revenue Service; Availability planning opportunities for split-dollar arrangements; Issues controlling the shareholders and irrevocable life insurers.
- IRS clamps down on equity split-dollar insurance plans. Kistner, William G. // hfm (Healthcare Financial Management);Jun96, Vol. 50 Issue 6, p100
Reports on a United States Internal Revenue Service (IRS) ruling on equity split-dollar life insurance plans. Increasing use of split-dollar life insurance plans as part of executive compensation packages; Features of the technique; Advantages of the plan; Termination of the policy; Possible...
- Split-dollar headaches following key IRS ruling. Dumdei, Mark A. // Best's Review / Life-Health Insurance Edition;Aug96, Vol. 97 Issue 4, p84
Examines the impact of the US Internal Revenue Service's issuance of Technical Advice Memorandum (TAM) on equity split dollar life insurance in the United States. Legal definition of economic benefit; Taxation on permanent benefits provided under a group of term life plan; Plans not affected by...
- Split dollar reckoning in the offing? Connolly, Jim // National Underwriter / Life & Health Financial Services;8/7/95, Vol. 99 Issue 32, p7
Reports that there will be a review of revenue rulings of split dollar products according to an official of the Internal Revenue Service. Principle that employees are interested in the death benefits rights under the policy as basis for the 1960s revenue ruling; Tenuous status of split dollar as...
- Taxation of Compensation and Benefits. Cvach, Gary Q .; Field, Karen M. // Corporate Business Taxation Monthly;Mar2001, Vol. 2 Issue 6, p28
Provides information on the U.S. Internal Revenue Service Notice 2001-10 which contains rules concerning split dollar life insurance policies and other life insurance valuations. Background on split dollar life insurance policies provided by employers; Details of insurance cost valuation;...
- Equity split dollar ruling creates opportunities. Craig Sullivan, J. // National Underwriter / Life & Health Financial Services;3/11/96, Vol. 10 Issue 11, p11
Reveals that planning opportunities in the US Internal Revenue Services' (IRS) Technical Advice Memorandum on equity split dollar (TAM 9604001). Polarities on the interpretation of the TAM on its applicability to insurers' clients; Ruling's lack of precendential authority.
- IRS Notice 2001-10: The Latest Word on Split-Dollar. Brody, Lawrence // Journal of Financial Planning;Jun2001, Vol. 14 Issue 6, p42
Provides information on the provisions of the United States Internal Revenue Service (IRS) Notice 2001-10 concerning split-dollar arrangements. Applications of the notice; Rulings of the IRS revoked by the notice; Guidelines for life insurance contracts between employers and employees; Choices...
- Second-to-die split dollar got boost in `97. Commito, Thomas F. // National Underwriter / Life & Health Financial Services;1/5/98, Vol. 102 Issue 1, p8
Presents information on a Letter Ruling 970927, the first second-to-die split dollar ruling issued by the Internal Revenue Service (IRS) in 1997. Previous ruling by the IRS on `single life' split dollar; How the IRS ruled on the estate tax issue; Identification of other IRS private letter...