Publications | Book
Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance, Third Edition
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
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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
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
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