Watch Transfers of Life Insurance Policies

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T04:17:05.000
dc.date.accessioned 2020-06-29T22:56:14Z
dc.date.available 2020-06-29T22:56:14Z
dc.date.embargo 2017-11-27
dc.date.issued 2010-07-16
dc.description.abstract <p>Typically, the mention of transfers of life insurance policies in an estate planning context raises questions of whether the proceeds are (or will be) subject to federal estate tax<strong>1 </strong>or state inheritance or state estate tax, how insurance policies are handled in a trust or otherwise where the decedent-insured possessed fiduciary powers over the policy,<strong>2 </strong>or the treatment of split-dollar policies.<strong>3 </strong>However, the transfers of policies <em>during life </em>can encounter significant tax consequences as well. Those potential tax consequences are the focus of this article.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol21/iss14/1/
dc.identifier.articleid 2034
dc.identifier.contextkey 11157358
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol21/iss14/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3518
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol21/iss14/1/AgLawDigest_v21n14_01.pdf|||Fri Jan 14 17:51:35 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Watch Transfers of Life Insurance Policies
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication e084f2bb-14f5-4ba1-b8d1-8672237a9041
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
File
Original bundle
Now showing 1 - 1 of 1
Name:
AgLawDigest_v21n14_01.pdf
Size:
164.61 KB
Format:
Adobe Portable Document Format
Description:
Collections