The course book and DVDs of this 1.75-hour May 12, 2010 presentation by Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA offices of McKenna Long & Aldridge , provide a useful explanation of various effective arrangements for the purchase of life insurance policies, including split-dollar.

Major topics include:

ü  Using Limited Partnerships And LLCs To Own Life Insurance

• incidents of ownership issues

• avoiding the transfer-for-value rule

• avoiding the 3-year rule

• partnerships versus irrevocable trusts

ü Split-Dollar After The Final Regs

• economic benefit regime

• loan regime

ü Characterization Of Gain On The Transfer Of Policies

ü Third Party Premium Financing

ü Employer-Owned Life Insurance

FORMS: Would you like to immediately download fully editable forms relating to this topic? If so, please go to our companion web site, FORMS: To download forms relating to these topics, please go to www.NLFforms.com

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