Insurance-related compensation / Lawrence Brody, Esq., Partner, Bryan Cave LLP, St. Louis, Missouri, Louis R. Richey, JD, Senior Vice President, Infosys McCamish Systems, LLC, Atlanta, Georgia and Richard C. Baier, JD, Attorney (Retired), Greensboro, North Carolina.
2009
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Details
Title
Insurance-related compensation / Lawrence Brody, Esq., Partner, Bryan Cave LLP, St. Louis, Missouri, Louis R. Richey, JD, Senior Vice President, Infosys McCamish Systems, LLC, Atlanta, Georgia and Richard C. Baier, JD, Attorney (Retired), Greensboro, North Carolina.
Former Title
Compensating employees with insurance 386-3rd, published 2001-2009
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2009]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 828-3rd.
Formatted Contents Note
Detailed analysis. Introduction
A life insurance primer
Employer-owned/company-owned life insurance
Bonus life insurance plans
Insurance-financed deferred compensation plans, including 'death benefit only' plans
Split-dollar life insurance plans
Group-term life insurance
Working papers.
A life insurance primer
Employer-owned/company-owned life insurance
Bonus life insurance plans
Insurance-financed deferred compensation plans, including 'death benefit only' plans
Split-dollar life insurance plans
Group-term life insurance
Working papers.
Summary
" ... discusses how to use life insurance contracts to provide, or as an employer-owned asset in connection with providing, compensation and benefits for employees, especially plans covered after the enactment of [section] 409A. To assist practitioners with life insurance plans, this Portfolio provides a primer on life insurance features and taxation, including an overview of the most common types of life insurance contracts and riders, and shows how these insurance products are frequently used in executive compensation. It also discusses group-term carve-out and group permanent plans, company-owned (employer-owned) life insurance and bank-owned life insurance, executive legacy programs, and business-owned investment insurance plans. It gives more extended treatment to bonus life insurance (including restricted access bonus plans), split-dollar life insurance, and to unsecured "promise-to-pay" nonqualified deferred compensation plans (including death-benefit-only plans), which often use life insurance contracts primarily as the financing mechanism. The Portfolio highlights special design issues and problems for each technique. All discussions consider the impact or potential impact of the application of [section] 409A to the compensatory arrangement."
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on August 17, 2018; title from description page.
Location
www
Available in Other Form
Print version: Brody, Lawrence, 1942- Insurance-related compensation. Arlington, VA : Tax Management, [2018]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in