A Primer on Private Placement Life Insurance.

The article provides a legal primer on private placement life insurance (PPLI) as of July 2014, focusing on practical advice for Florida attorneys on estate planning, transfer tax exemptions in the U.S., and the tax benefits that are associated with life insurance. According to the article, PPLI is a form of variable universal life insurance. American income tax laws and life insurance-related risk shifting are mentioned, along with investor control and several insurance policy-related cases.