Split-Dollar Arrangements Not Subject to Gift Tax

Split-Dollar Arrangements Not Subject to Gift Tax

Date: May 9, 2016

In a Groundbreaking Tax Court Decision in Estate of Morrissette v. Commissioner, the Court Deems Split-Dollar Arrangements are not Subject to Gift Taxes A recent Tax Court decision has potentially groundbreaking results. In Estate of Morrissette v. Commissioner, the Court ruled that the economic benefit regime applies to this split-dollar arrangement because the only economic […]

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