IRS Rules on Split Dollar

Stevick Jr., Glenn E.
July 2002
Advisor Today;Jul2002, Vol. 97 Issue 7, p18
Trade Publication
Reports on the rules implemented by the U.S. Internal Revenue Service (IRS) on the tax treatment of split-dollar life insurance policies as of July 2002. Function of the Notice 2001-8 ruling implemented by the IRS; Conditions for the application of the PS 58 rates; Effect of the rulings on equity split-dollar arrangements.


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