Part 2 Split Dollar Webinar Series. : Using Post-Final Regulation Economic Benefit Regime Split-Dollar Arrangements
Save a bundle with a bundle.
Using Post-Final Regulation Economic Benefit Regime Split-Dollar
• There have always been two tax issues in economic benefit split-dollar arrangements
- The measure of the economic benefit
- The treatment of policy equity
• Measure of the economic benefit
- It is premium insensitive
- Measured by the lower of the carrier’s qualifying term rates under Notice 2002-8 or the IRS Table
- Survivorship policy rates
• Taxation of policy equity under the Final Regulations
- With one exception, these rules are
- The exception is for “material modifications”
• Under the Final Regulations, which regime – loan or economic benefit – apply depends
exclusively on policy ownership
- The one exception is non-equity donor/donee or employer/employee collateral
There will be no CE for this webinar
For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.
Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.
If you are not a LISI member please use the Buy Now Button below to pay the non-member price of $129.
After you pay you will be sent a link with the registration information. If you have any questions, please contact email@example.com
NOTE: To pay using a credit card, use the botton labeled
"Pay with Debit or Credit Card" after clicking the Buy Now button below.
If you are a LISI member, please login below to receive the member price of $99 for this webinar.