Table of Contents
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.
ABA Book Publishing
9781634258197
176
5430946
7 x 10 Paperback
6/16/2017 12:00:00 AM
Publications | Book
A Guide to International Estate Planning: Drafting, Compliance, and Administration Strategies, Second Edition
Publications | Book
The Advisor's Guide to Life Insurance
Publications | Book
Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance, Third Edition
Audio and Video | On-Demand CLE
Conservation Easements: From Creation to Challenge
Audio and Video | On-Demand CLE
A Guide to Dissecting the LPL Policy: Tips & Tricks to Placing The Right Coverage for Your Firm [CC]
Audio and Video | On-Demand CLE
Casualty and Insurance Issues in Commercial Leases
Feb
23
Events | In-Person
48th Annual Insurance and Life, Health and Disability Benefits
ETHICS 60 min
The program for this year will be focusing on the latest trends and issues in life insurance, health and disability insurance, employee benefits, ERISA, and insurance regulation.
Feb
22
Events | In-Person
West Coast Waves ��� Navigating Insurance Coverage Currents
CLE 60 min
Prepare for a tidal wave of insights at the TIPS Insurance Coverage Litigation Committee���s 32nd Annual Mid-Year Meeting! Legal professionals will converge on La Jolla, California, to explore the la…
Dec
20
Events | Webinar
Family-Forming Benefit Plans - ERISA and Tax Considerations
CLE 90 min
Family-forming benefit plans have grown in popularity among employers. These benefits can be offered in various ways, such as through the expansion of fertility benefits in major medical plans, ferti…