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
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.
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.