A recent Tax Court decision in De Los Santos v. Commissioner illustrates the complexity of split-dollar life insurance arrangements. Taxpayers who participate in these or other types of life insurance ...
The Tax Court, in its decision earlier this month in Estate of Morrissette, examined intergenerational split-dollar arrangements between a mother's revocable trust and three irrevocable dynasty trusts ...
This year at the Heckerling Institute on Estate Planning, Donald O. Jansen, Mary Ann Mancini, and G. Michelle Ferreira presented “Split Dollar is Still Alive and Kicking – Fundamentals and ...
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