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Bulletin No. 2002–30 July 29, 2002

GIFT TAX

Internal Revenue Bulletin 2002-30 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–164754–01, page 212. Proposed regulations under section 61 of the Code provide comprehensive guidance on split-dollar life insurance arrangements for federal income, employment, and gift tax purposes. In general, the regulations provide two mutually exclusive regimes for the taxation of these arrangements: the economic benefit regime and the loan regime. A public hearing is scheduled for October 23, 2002.

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▸Contents — Internal Revenue Bulletin 2002-30
Internal Revenue Bulletin 2002-30

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