Insurance
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Insurance |
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- Beamed transfers. 91:172.
- Capitalization of DAC. 92:234.
- Captive insurance companies
- brother-sister corporate structure. 90:423; 96:18.
- economic family theory weakening. 91:306.
- general. 92:230; 93:164.
- premiums paid to. 93:63.
- Cash value vs. term/investment. 93:521.
- COLI loans, deducting interest on. 97:762.
- Corporate-owned
- controlling shareholder's estate. 90:490.
- Financially troubled companies. 93:25.
- Foreign insurance excise taxes
- refunds. 96:139.
- Group-term insurance
- exclusion. 90:56.
- rates. 99:637.
- regulations. 92:624.
- Life insurance
- benefits paid to terminally ill. 92:380.
- life insurance company prop. regs. 97:213.
- excluding proceeds from estate. 96:595.
- living benefits. 93:734.
- split dollar. 96:199; 97:87.
- Living expenses following casualty. 93:616.
- Loan against policy for premiums. 90:800.
- Long-term care. 96:728.
- Medical savings accounts. 97:4.
- Mortgage insurance. 93:232.
- Nonlife companies
- discounted unpaid losses. 90:298.
- Nonlife election. 91:308.
- Planning. 92:31.
- Policy exchanges. 92:26.
- Prepaid commissions. 91:229.
- Retroactive loss funding agreement. 90:238.
- Reverse split-dollar agreements. 90:691.
- Split-dollar arrangements. 94:299.
- Terminally ill insured
- sale of life insurance contract by. 95:62; 97:510.
- Thrift deposit insurance fund. 97:19.
- Transfer-for-value rule. 93:364.
