Skip navigation

Much Ado About Nothing

On May 8, 2003, the Internal Revenue Service issued proposed regulations (Reg-164754-01) dealing with the valuation and taxation of benefits that a non-owner receives under an endorsement economic benefit regime equity split dollar arrangement. These proposed rules provide guidance on the tax implications of arrangements most people have never seen, are not likely to see and wouldn't want to replicate.

On May 8, 2003, the Internal Revenue Service issued proposed regulations (Reg-164754-01) dealing with the valuation and taxation of benefits that a non-owner receives under an endorsement economic benefit regime equity split dollar arrangement. These proposed rules provide guidance on the tax implications of arrangements most people have never seen, are not likely to see and wouldn't want to replicate.

ARTICLE ACCESS REQUIRED

Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).


If you are interested in unlimited article access for one year, please select Annual Subscription below.

TAGS: Archive
Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish