Split Dollar Life Insurance Audit Technique Guide (03-2005)

lmm Home | Accessibility | Tax Stats | About IRS | Careers | FOIA | The Newsroom | Site Map | Español | Help Split Dollar Life Insurance Audit Technique Guide (03-2005) Search for... NOTE: This guide is current through the publication date. Since changes may have occurred within:after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date. Advanced SearchSplit-dollar life insurance arrangements can be a key feature of executive compensation packages. Over the years, the Service has provided limited guidance regarding the taxation Tips for successful searchingof these arrangements. Beginning in 2001, transitional guidance on the valuation of split-dollar life insurance arrangements was provided in the form of notices and proposed regulations in anticipation of final regulations. The final regulations apply to any split-dollar Home > Businesseslife insurance arrangement “entered into” or “materially modified” after September 17, 2003, the date of publication for the final split-dollar regulations. Review the Securities and Exchange Commission (SEC) Form 10-K, Annual Report, Charities & Non-Profitsincluding items 10,11 and 12 to identify the 16b executives. The Def 14A is useful as well in Corporationsproviding more detailed information regarding executive and director compensation. The International Businesses Board of ...