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Sophisticated Life Insurance Planning Techniques: Policy Valuation



Friday March 9

3:00 PM EDT - 4:00 PM EDT

This webinar will try to answer the question of what the “fair market value” of a life insurance policy is for Federal tax purposes, both for Federal income tax purposes (when policies are transferred as compensation or as distributions from qualified retirement plans) and for Federal gift tax purposes (when policies are transferred by gift or in sales to family members or trusts for their benefit).

In determining a policy’s fair market value for income tax purposes, the webinar will focus on the safe harbors provided by the IRS for policies transferred out of qualified retirement plans and whether those safe harbors apply to other Federal income tax transactions; in determining the value of a policy for Federal gift tax purposes, the webinar will focus on the valuation conventions provided for in the IRS Regulations, the use of appraisers, reliance on Form 712 values, and full value sales of policies under Section 2035

There will be no CE for this webinar

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Lawrence Brody is a Partner of Bryan Cave LLP, an international law firm, resident in the St. Louis office. He is a member of its Private Client Service Group and its Technology, Entrepreneurial & Commercial Practice Client Service Group. He has been an Adjunct Professor at Washington University School of Law since 1968, teaching Estate Planning and Drafting, a visiting Adjunct Professor at the University of Miami Law School, teaching a course on Life Insurance, and is the author or co-author of numerous articles and books on the use of life insurance in estate and employee benefit planning, including two BNA Tax Management Portfolios, two books for the National Underwriter Company, and a number of volumes in the ABA Insurance Counselor Series.


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