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



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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



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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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