Breakout Session – Split Dollar Updates for 2026 and Beyond

In the Ultra High Net Worth space, the proliferation of the use of Private Placement Life Insurance (PPLI), has renewed interest in utilizing private split dollar planning to achieve desired results in implementation. While interest rates are no longer at historical lows, so the financial leverage is not as robust, the use of private split dollar (and third-party bank premium financing) to facilitate substantial life insurance premium payments continues to show resilience and demand. In the employer-employee arena, split dollar continues to serve a role in deferred compensation and executive benefit planning to attract and retain key executives and other individuals. This tool is equally available, with some different planning hurdles, in the non-profit and exempt organization world. This program is designed to provide advisors with an understanding of the basic features of, and variations, in split dollar life insurance planning with key updates in these three different planning worlds. We hope to provide those advisors who have not previously worked in this space, core knowledge of the emerging opportunities that exist for their clients to consider based on their needs and objectives.