It's been five years since the Internal Revenue Service issued Notice 2002-8, the pronouncement that was supposed to clarify treatment of those split-dollar plans that had been established before the Service issued the final regulations. But many of the most fundamental questions about the tax implications of even the simplest steps taken to address these plans remain unanswered. Despite the uncertainties, though, one thing is clear: The tax and economic issues underlying many of these plans,
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