This 1.75-hour May 12, 2010 presentation by Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA offices of the Luce Forward law firm, provides 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