Leveraging Life Insurance Premium Payments, Second Edition
Book Details
Format
Digital (Delivered Electronically)
ISBN-10
1639056165
ISBN-13
9781639056163
Publisher
American Bar Association
Imprint
American Bar Association
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Nov 25th, 2025
Product Classification:
Equity & trusts Land & real estate law Land & real estate law Wills & probate / Succession
Ksh 18,000.00
Not Yet Published
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Split-dollar financing of life insurance premium payments is useful in any situation where one person or entity has the cash to pay the premiums and another person or entity has the need for life insurance coverage. In recent years, split-dollar arrangements have been used in a wealth transfer context, allowing the annual gift to the ILIT to be much less than the entire premium payment, because the employer, corporation or donor was entitled to recover its advances from the cash value or death benefit.
Split-dollar financing of life insurance premium payments is useful in any situation where one person or entity has the cash to pay the premiums and another person or entity has the need for life insurance coverage. In recent years, split-dollar arrangements have been used in a wealth transfer context, allowing the annual gift to the ILIT to be much less than the entire premium payment, because the employer, corporation or donor was entitled to recover its advances from the cash value or death benefit.
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