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Life and Health Insurance
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accident or health adjusted agreement allocated amounts received annuity contract apply assets beneficiary buy-out capital gain cash surrender value Code Committee compensation considered contributions corporation court death benefit death proceeds deceased decedent decedent's December 31 deduction determined disability income distribution dividends election employee employee's estate tax excluded fair market value funds gain or loss gift gift tax grantor gross estate gross income hasis health insurance held incident of ownership included income tax Installment insurance company insurance policy Internal Revenue Code ment Mississippi River nonforfeitable ordinary income owner paragraph Participant Partner partnership interest partnership property payable payment percent period person ployees portion Practising Law Institute prior purchase price receipt redemption regulations respect RESTRICTED STOCK retirement Revenue Ruling sale or exchange share shareholder split dollar spouse subparagraph subsection taxable taxpayer term terma termination thereof tion transfer treated trust