" ... analyzes in detail the federal estate and gift tax treatment of life insurance policies. After outlining the general principles involved, the Portfolio applies the concepts to both personal and business insurance in various contexts, such as group term insurance, split-dollar insurance, and buy-sell insurance. The Portfolio reviews the application of life insurance to other transfer tax and planning areas, such as the marital deduction, [section] 2035 (the three-year rule), and retirement planning."
Formerly published in Washington, D.C., 2006-2007. Title from title screen (viewed July 11, 2014).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Estate taxation Gift taxation and estate planning Special issues in estate planning with life insurance Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Available in Other Form
Print version: Mezzullo, Louis A., 1944- Life insurance. Arlington, VA : Tax Management Inc., -