Special Bundle of 3 Webinars:

Split Dollar Series Parts 1, 2 and 3


Avatar

Part 1 of 3 Part SPLIT-DOLLAR WEBINAR SERIES:
THE SPLIT-DOLLAR “FIX IT” SHOP – WHAT TO DO WITH PRE-FINAL REGULATION SPLIT-DOLLAR ARRANGEMENTS




Recording and Slides are Available Here.



We will discuss what can be done to “fix” these old equity collateral
assignment arrangements, including:

• Taxation of these arrangements under Notice 2002-8

• What its “no inference” provision may mean and our ability to rely on it, both during the term
of the arrangement and on its termination during the insured’s lifetime.

• The impact of Neff vs. Comm.

• The potential application of Section 409A to employment related split-dollar arrangements
including Notice 2007-34

• Its grandfathering provisions

• Economic benefit arrangements not grandfathered from Section 409A

• The absence of any “no inference” language

• The requirement for amending those arrangements by 2008 and dealing with those which weren’t

• Enter the fix it shop



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 $295.00 for this bundle of 3 webinars.

Registrant Email

After you pay you will be sent a link with the registration information. If you have any questions, please contact webinaradmin@leimbergservices.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 $295.00 $245.00 for this bundle of 3 webinars.

Forgot Password?

To become a LISI member Click Here



Avatar

Part 2 Split Dollar Webinar Series. : Using Post-Final Regulation Economic Benefit Regime Split-Dollar Arrangements




Recording and Slides are Available Here.



Save a bundle with a bundle.

Click here to see the Bundle of all 3 Split Dollar Webinars

Click here to see the Bundle of parts 2 and 3

Using Post-Final Regulation Economic Benefit Regime Split-Dollar
Arrangements.

• 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
Rates

- Survivorship policy rates

• Taxation of policy equity under the Final Regulations

- With one exception, these rules are
prospective

- 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
assignment arrangements



There will be no CE for this webinar



Avatar

Part 3 Split Dollar Webinar Series. ::Using Post-Final Regulation Loan Regime Arrangements




Recording and Slides are Available Here.



Save a bundle with a bundle.

Click here to see the Bundle of all 3 Split Dollar Webinars

Click here to see the Bundle of parts 2 and 3

• Loans that bear interest at the AFR and those that don’t

- Loans that bear interest at the AFR requiring interest payments or interest accrued

- Loans that don’t bear interest at the AFR

• The possible application of Federal Reserve Regulation U to large loan regime arrangements

• Exit strategies

• Related party loan regime arrangements respected as bona fide debt obligations

• Loan regime formats

• The insured as the lender

• The insured’s spouse as the lender

• The insured’s employer or controlled entity is the lender



There will be no CE for this webinar



Leimberg Webinar Services





Avatar

Bob Keebler

June 20, 2019 1:00 PM EDT - 2:30 PM EDT ET

The End is NEAR for Stretch IRA - How to SIMULATE the BENEFITS for your clients.- A Special Re-Broadcast

More Info
Avatar

Bob Keebler

June 20, 2019 3:00 PM EDT - 4:30 PM EDT ET

Mathematics of Portability: Wealthy Clients: Tax Issues, Portability & taking advantage of the increased exemptions, and other crucial estate document provisions to ensure optimum planning for high net worth clients.

More Info
Avatar

Andy DeMaio

June 21, 2019 1:00 PM EDT 2:00 PM ET ET

Practical Estate Planning for Digital Assets under RUFADAA - A Special Re-Broadcast

More Info
Avatar Avatar

Bob Keebler and Michael Geeraerts

June 21, 2019 3:00 PM EDT - 4:30 PM ET ET

TOP INCOME TAX PLANNING OPPORTUNITIES For 2019

More Info
Avatar Avatar Avatar

Brandon Ketron, Christopher J. Denicolo and Kenneth J. Crotty

June 27, 2019 3:00 PM EDT - 4:30 PM EDT ET

Estate Planning Mathematics and How It Impacts Strategy Selection and Use

More Info
Avatar

Steve Oshins

June 28, 2019 3:00 PM EDT - 4:30 PM EDT ET

2019 Dynasty Trust Update: For Attorneys, Accountants and Financial Advisors

More Info
Avatar

Steve Oshins

August 9, 2019 3:00 PM EDT - 4:30 PM EDT ET

Estate Planning for Large Estates

More Info
Avatar Avatar Avatar

Howard Zaritsky, Marty Shenkman, Sandy Glazier

August 23, 2019 1:00 PM EDT - 2:30 PM EDT ET

Defensive Practices Because Nothing Is Safe: How Practitioners in All Fields Can Be Safer and Reduce Malpractice Risks

More Info