Uses of Life Insurance in Estate and Tax Planning, October 26-27, 1989, Boston, Massachusetts: ALI-ABA Course of Study Materials
American Law Institute-American Bar Association, Committee on Continuing Professional Education, 1989 - Estate planning - 281 pages
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Friday October 27 1989
A Table of Contents
6 other sections not shown
7-pay test additional AE&P agreement ALI-ABA alternative minimum tax annual exclusion apply assets basis beneficiary business interest cash surrender value client corporation cost coverage creditors cross-purchase Crummey death benefit death proceeds decedent decedent's deduction distribution dividends employee ERISA ERISA Section estate planning estate tax estate tax purposes excess exchange executive exempt flexible premium funds generation-skipping transfer tax gift tax gross estate gross income incidents of ownership included income tax insurance company insurance contract insurance policy insurance proceeds insurance trust insured's estate Internal Revenue Code Internal Revenue Service investment IRC Regulation Section IRC Section 2035 irrevocable trust key person lawyer modified endowment contract OO_Om option policy loans policy owner policyholder premium payments premiums paid Private Letter Ruling probate qualify RABBI TRUST redemption shareholder single premium split dollar spouse tax consequences taxable income taxation term life insurance transfer for value transfer tax