Journal of Taxation: The Way We Were!

Rediscovering the Planning Magic in Traditional Split Dollar Life Insurance (With a Twist!)

Split Dollar life insurance has been around since the middle of the last century, but it still offers some enticing tax planning opportunities. The IRS in recent years has tried, but largely failed to take Split Dollar out of the planning game. As Congress considers and likely legislates increases in the income, estate, and gift taxes, Split Dollar will be an important tool to achieve income and wealth transfer planning benefits.

The Way We Were Article - GRN.pdf

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