In what appears to be a case of first impression, on April 13, 2016, the Tax Court ruled for the taxpayer in Morrissette v. Commissioner (146 T.C. No.11). At issue was the question of whether a ...
In the Spotlight is a Fresno Bee series that digs into the high-profile local issues that readers care most about. Story idea? Email [email protected]. When Valley Children’s Hospital publicly posted ...
Beginning with Internal Revenue Service Notice 2001-10, followed by Notice 2002-8, Proposed Regulations and Notice 2002-59, the split-dollar life-insurance world changed for good. In particular, as a ...
he tax treatment of split-dollar insurance plans continues to evolve. Previously, companies used split-dollar life insurance to help employees defer taxation on the yearly accumulation of the policy’s ...