What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
AALU American Council amount arbitrage banks and thrifts beneﬁciary beneﬁt programs benefits business-owned life insurance cash value Chairman COLI arrangements COLI policies competent legal capacity Congress Conrad amendment contract of group contract the individual corporate-owned life insurance corporation death beneﬁts deduction deferred compensation deﬁned deﬁnition disability insurance employee beneﬁts Employer Insurable Interest employer or trust enacted ERISA Federal ﬁnancial Frank Keating group life insurance group or blanket guidelines health insurance income individual insured insurance companies insurance contract insurance policies Internal Revenue Code investment issues JENNER key employees key person legislation leveraged COLI liabilities limit lives McCarran-Ferguson Act non-key employees Ofﬁce ofﬁcials premiums proceeds proﬁt proposal provision is specific purchase life insurance qualiﬁed plans reported retired employees retirement beneﬁts Senator BINGAMAN Senator BUNNING Senator CONRAD signiﬁcant speciﬁc specific to employer substantial economic interest tax beneﬁts tax treatment tax-free taxpayer trust owned insurance U.S. SENATOR Written consent required