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Leveraging Life Insurance Premium Payments, Second Edition

By: Donald O. Jansen (Author)

Not yet Published

Ksh 20,600.00

Format: Digital (Delivered Electronically)

ISBN-10: 1639056165

ISBN-13: 9781639056163

Publisher: American Bar Association

Imprint: American Bar Association

Country of Manufacture: GB

Country of Publication: GB

Publication Date: Nov 25th, 2025

Publication Status: Forthcoming

Product Classification / Subject(s): Equity & trusts
Land & real estate law
Wills & probate / Succession

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Split-dollar financing of life insurance premium payments is useful in any situation where one person or entity has the cash to pay the premiums and another person or entity has the need for life insurance coverage. In recent years, split-dollar arrangements have been used in a wealth transfer context, allowing the annual gift to the ILIT to be much less than the entire premium payment, because the employer, corporation or donor was entitled to recover its advances from the cash value or death benefit.

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