Today’s Federal Register contains corrections to the final regulations governing split-dollar life insurance arrangements which you can access here. I have added the final split-dollar regulations (with related links) to the “Hot Topics” section on the right (scroll down):
- Final Split-Dollar Life Insurance Regulations
- Revenue Ruling 2003-105 (clarifying status of prior administrative guidance)
- Corrections to Final Split-Dollar Life Insurance Regulations
- Kirkpatrick & Lockhart LLP: “Final Regulations on Split-Dollar Life Insurance Arrangements“
- Seyfarth Shaw: “ IRS Finalizes Split Dollar Regulations – Time for Action for Existing Arrangements“