We follow industry news and trends so you can stay ahead of the game. Subscribe to receive emails regarding policies and findings that impact you and your business.

Already a subscriber and want to update your preferences? Click here.

BACK TO NEWS

ARTICLES & ADVISORIES

APR 5 2011

The Modern Tax History of Split Dollar Life Insurance

The U.S. Treasury's initial formal approach to split dollar appears to have been Rev. Rul. 55-713 which held that split dollar life insurance is to be characterized as an interest free loan that is made by an employer to its employee, but that does not cause the realization of taxable income.