Transfer for Value Problems in Employee Benefit Planning
There are a number of situations in which clients can fall into the transfer for value trap in the employee … Read more
There are a number of situations in which clients can fall into the transfer for value trap in the employee … Read more
In planning for corporate or partnership buy-sell agreements funded with life insurance, as in any of the other “high risk … Read more
Transfers of life insurance policies between family members other than spouses are a quicksand pit for clients and their planners. … Read more
It is essential that planners understand why the rule exists: Congress wanted to discourage speculation in human life through insurance … Read more
The transfer for value rule, contained in Internal Revenue Code section 101(a)(2), provides: In the case of a transfer for … Read more