COLI/BOLI

Recent Settlement Highlights Risks Associated with Top Hat Plans

Topics: COLI/BOLI, NQDC

The WRMarketplace is created exclusively for AALU/GAMA members by experts at Troutman Pepper Hamilton Sanders LLP and the AALU/GAMA staff. WR Marketplace #20-16 was written by Jim Earle and Christopher Stock. The AALU/GAMA WR Newswire and WR Marketplace are published by AALU/GAMA as part of the Essential Wisdom Series, the trusted source of actionable technical…

Update: COLI/BOLI Reportable Policy Sale / Transfer for Value Treasury Regulations

Topics: COLI/BOLI, Transfer for value

March 10, 2020 WRN 20.03.10 Update: COLI/BOLI Reportable Policy Sale / Transfer for Value Treasury Regulations Disclaimer This memorandum is not intended to constitute tax or legal advice. Reminder Asset based mergers that include life insurance have always been treated as Transfers for Value affecting the taxation of the death benefits. Nothing in the Tax…