Table of Contents
Leveraging Life Insurance Premium Payments: Using Split-Dollar and Related Party Premium Financing Techniques
By Lawrence Brody and Donald O Jansen
Leveraging Life Insurance Premium Payments: Using Split-Dollar and Related Party Premium Financing Techniques
By Lawrence Brody and Donald O Jansen
$00
NON-MEMBERS
$00
MEMBERS
$00
SECTION MEMBERS
$00
NON-MEMBERS
$00
MEMBERS
$00
SECTION MEMBERS
*Additional discounts may apply at checkout
Log In to view your rate
Unlock the discounted member rate
Join first as a member, and then purchase this product at special member pricing.
Split-dollar financing of life insurance premium payments is useful in any situation where one person or entity has the cash to pay the premiums and another person or entity has the need for life insurance coverage. In recent years, split-dollar arrangements have been used in a wealth transfer context, allowing the annual gift to the ILIT to be much less than the entire premium payment, because the employer, corporation or donor was entitled to recover its advances from the cash value or death benefit.
Leveraging Life Insurance Premium Payments: Using Split-Dollar and Related Party Premium Financing Techniques examines and explains the peculiar rules for both of the premium financing regimes as well as the tax consequences and planning techniques of each. The tax and other issues affecting split-dollar arrangements grandfathered from the Final Split-Dollar Regulations are also analyzed.
Product Details
Authors
Sponsors
Section of Real Property, Trust and Estate Law
Publishers
ABA Book Publishing
ISBN
9781634258197
Page Count
176
Product Code
5430946
Trim Size
7 x 10 Paperback
Publication Date
6/16/2017 12:00:00 AM
You might also like
Publications | Book
The Insured Stock Purchase Agreement, Second Edition
Publications | Book
A Guide to International Estate Planning: Drafting, Compliance, and Administration Strategies, Second Edition
Publications | Book
An Estate Planner's Guide to Qualified Retirement Plan Benefits, Fifth Edition
Related On-Demand CLE
![Equine Law: Liability, Contracts, and Risk Management for Lawyers [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/389475168/389475168.Def.L.png.transform/product-2x/img.png)
Audio and Video | On-Demand CLE
Equine Law: Liability, Contracts, and Risk Management for Lawyers [CC]
![Plan, Prepare, and Protect: Key Considerations for Drafting Your Company’s Ransomware Response Plan[CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/410478492/410478492.Def.L.png.transform/product-2x/img.png)
Audio and Video | On-Demand CLE
Plan, Prepare, and Protect: Key Considerations for Drafting Your Company’s Ransomware Response Plan[CC]
Audio and Video | On-Demand CLE
Individual International Income Taxation and Compliance Post-TCJA (On-Demand CLE)
Related Events
Apr
30
Events | Webinar
Pet Law 101: How to Plan for Your Client’s Companion [CC]
CLE 90 min
This webinar will provide guidance for assisting your client with finding a caregiver, devising the necessary documents, and estimating costs.
May
20
Events | Webinar
Assessing and Litigating Claims of Automation-induced Errors [CC]
CLE 90 min
Join our expert panelist as they discuss a framework for evaluating whether motor vehicle accidents involving vehicles with ADAS (Advanced Driver Assistance System) technologies were caused by the AD…
Mar
25
Events | Webinar
Transportation Megaconference XV: Trucking and Motor Carrier Litigation [CC]
CLE 210 min
Join the XV Megaconference (Virtually) and learn from expert panels on plaintiff and defense trial and settlement strategies, including how to use emotion and handle policy limit and overinflated med…