Leveraging Life Insurance Premium Payments PDF
By:Lawrence Brody,Donald O. Jansen
Published on 2017 by American Bar Association Section Real Property Trust & Estate Law
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This book 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. 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.
This Book was ranked at 13 by Google Books for keyword Life Insurance.
Book ID of Leveraging Life Insurance Premium Payments's Books is BRnsAQAACAAJ, Book which was written byLawrence Brody,Donald O. Jansenhave ETAG "x5+N/PwZW2A"
Book which was published by American Bar Association Section Real Property Trust & Estate Law since 2017 have ISBNs, ISBN 13 Code is 9781634258197 and ISBN 10 Code is 1634258193
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Book which have "168 Pages" is Printed at BOOK under CategoryInsurance premiums
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