Client Alert

IRS Establishes December 31, 2003 Safe Harbor Deadline For Split Dollar Plans And Issues Final Regulations

October 01, 2003

Estate Planning Group

Many clients of Paul Hastings have entered into split dollar insurance plans over the last three decades. Split dollar plans have been popular among closely held business owners and private wealth clients. Split dollar plans allowed clients to split the obligation to pay the life insurance premiums between the business and the owner of the business.

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