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    Life Insurance Funding Analysis Exhibit

    Exhibit This exhibit accompanies the Personal Financial Planning column in the June 2014 issue of The Tax Adviser.
    Published on May 31, 2014

    Reporting Life Insurance Transactions by S Corporations

    Article There is room for disagreement, if not confusion, over how to report transactions involving life insurance on the tax returns of S corporations
    Published on July 25, 2013

    Taxability of Employer-Owned Life Insurance Contracts

    Article Sec. 101(j)(1) limits the amount of tax-free treatment a person (which can be any type of entity) can receive from the proceeds on an employer-owned life insurance (EOLI) contract
    Published on January 28, 2011

    Guidance on S Corporation Life Insurance Premiums Raises Questions

    Article The IRS recently issued long-awaited guidance on the treatment of life insurance premiums paid and life insurance proceeds received by an S corporation
    Published on May 10, 2010

    Guidance on Sales and Purchases of Life Insurance Contracts

    Article The IRS released two revenue rulings that provide guidance for sellers and purchasers of life insurance contracts
    Published on January 28, 2011

    Income from Sales or Settlements of Life Insurance Contracts

    Article The IRS has provided guidance on the amount and character of income that taxpayers recognize in the surrender or sale of life insurance contracts and has provided guidance to purchasers of life insurance contracts for profit
    Published on January 28, 2011

    Tax Court Rules on Valuation of Life Insurance Policy in Bargain Sale

    Article The Tax Court held that where the profit-sharing plan of an S corporation wholly owned by the taxpayers distributed to them a life insurance policy on their lives, the taxpayers could not reduce the taxable value of the policy by the amount of the surrender charge for purposes of determining
    Published on January 28, 2011

    Pension Rescue and the Fair Market Value of a Permanent Life Insurance Policy

    Article ...Pension rescue” is a sales concept used to help sell life insurance. The problem with pension rescue is that it is based on a valuation of the life insurance policy that may not hold up to IRS scrutiny
    Published on November 30, 2012

    The Universal Life Crisis A Potential Fix for an Underperforming Policy

    Article The prolonged low-interest-rate environment can have a dramatic effect on universal life insurance policies
    Published on May 31, 2014

    Two Recent Revenue Rulings Clarify Tax Treatment of Life Settlements

    Article The IRS issued two revenue rulings discussing the taxation of life settlement transactions. Rev. Rul. 2009- 13 clarifies the tax implications of the surrender or sale of a life insurance policy by the original policyholder, while Rev. Rul. 2009-14 discusses the tax ramifications of certain transactions to an investor who
    Published on July 13, 2012

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