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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-15 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance regarding the application of §§ 101(j) and 264(f) of the Internal Revenue Code (Code) to life insurance contracts that are subject to splitdollar life insurance arrangements. Specifically, this notice provides that a modification of a split-dollar life insurance arrangement that does not entail any change to the life insurance contract underlying the arrangement will not be treated as a material change in the life insurance contract for purposes of §§ 101(j) and 264(f).

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▸Contents — Internal Revenue Bulletin 2008-15
Internal Revenue Bulletin 2008-15

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