GIFT TAX

Internal Revenue Bulletin 2002-36 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2002–59, page 481. Split-dollar life insurance arrangements . This notice explains the standards for valuing current life insurance protection under a split-dollar life insurance arrangement. This document also informs taxpayers that certain techniques being used to understate the value of certain policy benefits distort the income, employment, or gift tax consequences of the arrangement and does not conform to, and is not permitted by, any published guidance.

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▸Contents — Internal Revenue Bulletin 2002-36

Internal Revenue Bulletin 2002-36

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