he tax treatment of split-dollar insurance plans continues to evolve. Previously, companies used split-dollar life insurance to help employees defer taxation on the yearly accumulation of the policy’s ...
Beginning with Internal Revenue Service Notice 2001-10, followed by Notice 2002-8, Proposed Regulations and Notice 2002-59, the split-dollar life-insurance world changed for good. In particular, as a ...
Ever since the Internal Revenue Service issued Notice 2001-10 1 in January of 2001, planners who advise clients on their split-dollar life insurance arrangements have had to deal with a Byzantine set ...
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