The Latest Word on Split-Dollar

Brody, Lawrence; Althauser, Lucinda
February 2001
Journal of Financial Planning;Feb2001, Vol. 14 Issue 2, p40
Academic Journal
Discusses the Field Service Advice 200040001 issued by the United States Internal Revenue Service, which deals with an unusual use of split-dollar. Purpose of the split-dollar agreements in the example; Steps of the transaction; Analysis on the tax effects of the split-dollar agreement; Implications of the advice on the Financial Planning Association.


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