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Insurance-related compensation

Author: Lawrence Brody; Louis R Richey; Richard C Baier; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, ©2009-
Series: Tax management portfolios, 386-4th.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... discusses how to use life insurance contracts to provide compensation and benefits for employees, especially after the enactment of [section] 409A. To assist practitioners with life insurance plans, this portfolio provides a primer on life insurance features and taxation, including an overview of the most common types of life insurance contracts and riders, and shows how these insurance products are frequently  Read more...
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Additional Physical Format: Online version:
Brody, Lawrence, 1942-
Insurance-related compensation.
Arlington, VA : Tax Management, ©2009-
(OCoLC)60326082
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Lawrence Brody; Louis R Richey; Richard C Baier; Tax Management Inc.
ISBN: 9781558717053 1558717056
OCLC Number: 497880977
Notes: " ... revises and supersedes 386-3rd T.M."--Cover.
Description: volumes (loose-leaf) : forms ; 28 cm.
Contents: Detailed analysis. Introduction --
A life insurance primer --
Employer-owned/corporate-owned life insurance (EOLI or COLI) --
Bonus life insurance plans --
Insurance-financed deferred compensation, including "Death benefit only" plans --
Split-dollar life insurance plans --
Group-term life insurance --
Table of worksheets.
Series Title: Tax management portfolios, 386-4th.
Responsibility: by Lawrence Brody, Louis R. Richey, and Richard C. Baier.

Abstract:

" ... discusses how to use life insurance contracts to provide compensation and benefits for employees, especially after the enactment of [section] 409A. To assist practitioners with life insurance plans, this portfolio provides a primer on life insurance features and taxation, including an overview of the most common types of life insurance contracts and riders, and shows how these insurance products are frequently used in executive compensation. It also discusses group-term carve-out and group permanent plans, corporate-owned life insurance (COLI) and bank-owned life insurance (BOLI), executive legacy programs and business-owned investment insurance plans. It gives more extended treatment to bonus life insurance (including restricted access bonus plans), split-dollar life insurance, and to unsecured "promise-to-pay" nonqualified deferred compensation plans (including death-benefit-only plans) which use life insurance contracts primarily as the financing mechanism. Special design issues and problems are highlighted for each technique. All discussions consider the impact or potential impact of the application of [section] 409A to the compensatory arrangement."

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