A Split-Dollar Renaissance in the Making?

Authors :: Rinn, Andrew J.
Branch, Troy D.
Source :: Journal of Financial Service Professionals; May2018, Vol. 72 Issue 3, p46-51, 6p
Publication Year :: 2018
Abstract: Loan regime split dollar has been the beneficiary of an advanced-planning renaissance due to low interest rates, increasing clarity in split-dollar regulations and a surging economy that provides a fertile ground for executive benefit arrangements. The recently passed Tax Cuts and Jobs Act of 2017 [PL 115-97 (2017)] provides an additional incentive to take another look at this effective planning vehicle. [ABSTRACT FROM AUTHOR]