Article: A Taxing Situation.

The IRS has proposed changes to the tax treatment of split-dollar insurance arrangements. Here's what you need to know.

The Internal Revenue Service has issued a notice that, if adopted, will alter the tax treatment of split-dollar insurance arrangements. Split-dollar life insurance is permanent insurance acquired under an arrangement in which the employer and the employee share the cost of the policy as well as the benefits and proceeds. Split-dollar is a method of financing the acquisition of permanent life insurance. Employers use split-dollar life insurance arrangements to provide a substantial amount of insurance coverage for key employees.

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