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


For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

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