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The Value of Key-Person Life Insurance
Most companies have at least one employee who is key to the success of the business. Whether it's ... (ARTICLE)
Trust-owned life insurance: the CPA's role: exposures related to serving as...
EXECUTIVE SUMMARY * CPAs with specific training and understanding of life insurance in estate planning sometimes are trustees ... (PERIODICAL ARTICLE)
Split-Dollar Insurance Can Help Fund an Estate
Plan.
Split-dollar insurance is a method of paying for an insurance policy by splitting the ownership of the policy ... (PERIODICAL ARTICLE)
COLI program lacked economic
substance.
The Tax Court recently ruled that a corporate-owned life insurance (COLI) program lacked economic substance and business purpose ... (PERIODICAL ARTICLE)
BOLI 'Best Practices' Become Law: Income Tax-Free Treatment of BOLI Death...
The banking industry recently received good news from Congress. A victory for banks and their employees lies within ... (PERIODICAL ARTICLE)
IRS again revises split-dollar insurance
rules.
On Jan. 3, 2002, the IRS revised the treatment of split-dollar life insurance arrangements, by revoking Notice 2001-10 ... (PERIODICAL ARTICLE)
IRS clamps down on equity split-dollar insurance
plans.
Split-dollar life insurance plans have become more common as part of executive compensation packages - especially in tax-exempt ... (PERIODICAL ARTICLE)
Tax consequences of a company-owned life insurance
policy. (Blue Chip...
Corporate owned life insurance products have been developed and marketed to enable corporations to recover, or to informally ... (PERIODICAL ARTICLE)
SENATE FINANCE RECONSIDERS CORPORATE-OWNED LIFE
INSURANCE TAX.
The Senate Finance Committee held a special hearing Oct. 23 to re-examine whether companies should be required to ... (PERIODICAL ARTICLE)
Taxation of equity split-dollar
arrangements.
Gross Income The IRS recently ruled in Letter Ruling (TAM) 9604001 that a taxpayer who enters into a ... (PERIODICAL ARTICLE)
SENATE FINANCE PASSES COLI COMPROMISE ON VOICE
VOTE.
Senate Finance Committee Chairman Charles E. Grassley (R-IA) succeeded Feb. 2 in getting a compromise measure through his ... (PERIODICAL ARTICLE)
LIFE INSURERS GAIN REPRIEVE ON COLI TAX FROM SENATE
FINANCE.
In response to the abrupt crash of the corporate-owned life insurance market since Sept. 17 when the Senate ... (PERIODICAL ARTICLE)
ALL TOGETHER NOW
HEADNOTE New regulations lead to attractive split-dollar plan designs for executive benefits. When credit union executives wish to ... (PERIODICAL ARTICLE)
Notice 2001-10
Split-Dollar Life Insurance Arrangements Notice 2001-10 I. PURPOSE The Treasury Department and Internal Revenue Service (IRS) are reviewing ... (PERIODICAL ARTICLE)
T.D. 9364
Section 6039.-Returns Required in Connection With Certain Options 26 CFR 1.6039-IT: Reporting of certain employer-owned life insurance contracts ... (PERIODICAL ARTICLE)
COLI/BOLI Best Practices
On August 17th, President Bush signed into law the Pension Protection Act of 2006 (PPA), which contained a ... (PERIODICAL ARTICLE)
Proposed BOLI Legislation of Little Concern to Those Honoring Industry...
For the past two decades, many banks have counted bank-owned life insurance (BOLI) among their strongest performing assets. (PERIODICAL ARTICLE)
Announcement 2002-96
Termination of Appeals Settlement Initiative for Corporate Owned Life Insurance (COLI) Cases The Internal Revenue Service announces that ... (PERIODICAL ARTICLE)
Tax changes to executive life insurance benefits
Legislative and regulatory changes that occurred in 2002 left split-dollar life insurance in a state of transition and ... (PERIODICAL ARTICLE)
IRS revising rules for split-dollar
insurance.
On Jan. 10, 2001, the IRS released Notice 2001-10, indicating that it is (1) reviewing the tax treatment ... (PERIODICAL ARTICLE) | |
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1-20 (of 5029) related articles
Items per page
1-20 (of 5029) related articles
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