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The Way We Were: Rediscovering the Planning Magic in Traditional Split Dollar Life Insurance (With a Twist!)  


Author:  Gerald R. Nowotny.


Source: Volume 38, Number 04, Summer 2021 , pp.27-42(16)




Journal of Taxation of Investments

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Abstract: 

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.

Keywords: Endorsement Method; Collateral Assignment Method; Private Split Dollar Arrangement; Loan Regime Split Dollar; planning strategies

Affiliations:  1: Gerald R. Nowotny, PLLC.

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