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It's a Wonderful Life Insurance Policy: Determining the Correct Theory to Tax the Employee in Employer-Pay-All Equity Split-Dollar Life Insurance Arrangements

I Jay Katz

Abstract

A look at the taxation of split-dollar life insurance at the height of its popularity.

Suggested Citation

I Jay Katz. "It's a Wonderful Life Insurance Policy: Determining the Correct Theory to Tax the Employee in Employer-Pay-All Equity Split-Dollar Life Insurance Arrangements" Tax Law 53 (2000): 143-180.
Available at: http://works.bepress.com/irwin_katz/9