Comprehensive Split Dollar

Business & Money

Brody, Lawrence

Floridis, Ronald G

Richey, Louis R.

Finance

Natl Underwriter Co

Win and retain business in the executive compensation marketplace. Arm yourself with this extensive overview in light of the American Jobs Creation Act and IRS guidance derived from the best-selling book Comprehensive Deferred Compensation. Discover the new ways to design, fund, sell and administer nonqualified deferred compensation plans for competitive advantage. Learn best recommendations to retain current business and acquire new clients.

Nonqualified Deferred Compensation Advisor

Baier, Richard C.

Education & Reference

The National Underwriter Company

The Insured Stock Purchase Agreement

Weinberg, Michael D.

UNKNO

Learn how a stock purchase agreement can be a successful tool for ensuring the harmonious continuation of the closely held corporation and solving the estate planning problems of its stockholders. This guide explains the most commonly used types of stock purchase agreements: stock redemption, cross-purchase, combination of redemption and cross-purchase, and wait-and-see buy-sell.

The Insured Stock Purchase Agreement with Sample Form (Insurance Counselor)

Daiker, Stephen B.

Investing

American Bar Association]

Concise and clearly written, this primer examines the federal transfer tax aspects of life insurance. It considers all issues related to the federal transfer taxation of life insurance. With its guidance, planners can minimize the transfer tax of an estate plan and avoid the many pitfalls that can occur in these transactions. Beginning with a discussion of life insurance as a gift, the authors explain the valuation of policies and their qualification for the gift tax annual exclusion. Among the areas discussed are:Outright transfers, transfers in trust, and indirect giftsThe uses and issues relating to Crummey powersThe gift tax marital deductionFollowing this, the authors explain the gift tax in further detail, including cases when a gift occurs with respect to a life insurance policy, the valuation of the gift, and the availability of the gift tax annual exclusion and the gift tax charitable or marital deduction. Subsequent chapters address other relevant topics, including:Estate taxation of life insurance, with emphasis on the two IRC sections that have particular application to life insurance: sections 2035 and 2042Generation-skipping transfer tax and its application to life insurance and irrevocable life insurance trustsCommunity property considerations

Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance (Insurance Counselor)

Lane, Norman H.

Mancini, Mary Ann

Insurance

Understand the essential elements of both a single life policy irrevocable life insurance trust and survivorship policy irrevocable life insurance trust in order to meet your clients’ estate planning needs. This concise primer offers a step-by-step guide to irrevocable life insurance trusts and includes sample trust forms and documents you can adapt for use in your practice. The authors discuss both types of irrevocable life insurance trusts and explain the differences between them, explaining how an irrevocable life insurance trust can be integrated with other documents in the grantor’s estate plan. It includes sample forms for a single life policy irrevocable life insurance trust and survivorship policy irrevocable life insurance trust along with notes to the drafter for each type of trust. In addition, the book contains an outline that can be used to give nontechnical guidance to your client, sample memorandum and cover letter to clients, and various forms regarding withdrawal rights. Accompanying CD-ROM contains the book’s sample trust agreements and other forms.

The Irrevocable Life Insurance Trust: Forms with Drafting Notes

Jansen, Donald O.

Law Practice

clearly examines and explains the peculiar rules for each of the two premium financing regimes that came into effect with the Final Split-Dollar Regulations in 2003 -- the loan regime, the most prevalent form of split-dollar financing, and the economic benefit regime. The book's authors, both acknowledged authorities on the use of life insurance in estate and employee benefit financing, also consider for each of these regimes the appropriate situations, the tax consequences, and optimum planning techniques. In addition, the tax and other issues affecting split-dollar arrangements grandfathered from the Final Split-Dollar Regulations are also analyzed.

Leveraging Life Insurance Premium Payments: Using Split-Dollar and Related Party Premium Financing Techniques

Business

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