Correction

Due to an editing error, “Paralyzed Over Split Dollar” (March, p. 28), did not completely state which rates could be used when. While all plans implemented before final regulations are published can use insurance companies' published one-year term rates for 2003, only plans set up before Jan. 28, 2002, can use those rates for as long as they continue to be published. Our thanks to Dan W. Smith, advanced markets specialist, Midwest Region Business Center of Principal Financial Group, for