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
$139
NON-MEMBERS
$124
MEMBERS
$109
SECTION MEMBERS
$139
NON-MEMBERS
$124
MEMBERS
$109
SECTION MEMBERS
*Additional discounts may apply at checkout
Log In to view your rate
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
The Life Insurance Policy Crisis: The Advisors' and Trustees' Guide to Managing Risks and Avoiding a Client Crisis
Publications | Book
The Advisor's Guide to Disability Insurance
Related On-Demand CLE
![Keynote Address: Live Q & A with Steven Adelman (On Demand) [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/405540472/405540472.Def.L.png.transform/product-2x/img.png)
Audio and Video | On-Demand CLE
Keynote Address: Live Q & A with Steven Adelman (On Demand) [CC]
![Best Strategies for You and Your Clients to be Charitable Under the New Tax Reform [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/391986511/391986511.Def.L.png.transform/product-2x/img.png)
Audio and Video | On-Demand CLE
Best Strategies for You and Your Clients to be Charitable Under the New Tax Reform [CC]
![Legally Stolen Lands: Impacts and Remedies for Historically Disadvantaged People [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/393890966/393890966.Def.L.png.transform/product-2x/img.png)
Audio and Video | On-Demand CLE
Legally Stolen Lands: Impacts and Remedies for Historically Disadvantaged People [CC]
Related Events
Nov
03
Events | Webinar
The Most Important Elements, Clauses and Ideas for Trust Design
CLE 90 min
During this program our panel of experts from the banking, legal and academic worlds will lead a discussion regarding: Design and structure of trusts; Key provisions for every trust agreement; and Bu…
Oct
21
Events | Webinar
What Estate Planners Need to Know about Premarital Agreements, Divorce and Planning for Second Marriages
CLE 90 min
What Estate Planners Need to Know about Premarital Agreements, Divorce and Planning for Second Marriages
RPTE 32nd Annual National CLE Conference
CLE 750 min
This annual two-day CLE conference of the nation's leading experts discuss the latest developments in real estate and trust and estate law as you capture a year's worth of CLE credits.