New guidance for split-dollar life insurance.

AuthorJosephs, Stuart R.
PositionIRS News - Brief Article

The March/April 2001 issue of California CPA, Page 6, discussed IRS Notice 2001-10, which provided guidance for split-dollar life insurance arrangements between employers and employees. Notice 2002-8 revokes Notice 2001-10 and:

* Announces the IRS' intention to propose regulations providing comprehensive guidance regarding the federal tax treatment of split-dollar life insurance arrangements;

* Outlines rules expected to be included in these forthcoming...

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