Tax Planning With Life Insurance
Solutions for 2000 and Beyond



Lee Slavutin, MD, CPC, CLU

Table of Contents
Chapter 1Types of Life Insurance
Chapter 2 Income Taxation of Life Insurance: Deductibility of Premium Payments
Chapter 3 Income Taxation of Life Insurance: Transfer For Value
Chapter 4 Income Taxation of Life Insurance: Tax-Free Exchanges of Life Insurance Policies
Chapter 5 Income Taxation of Life Insurance: Accelerated Death Benefits
Chapter 6 Gift and Estate Taxation of Life Insurance: General Rules
Chapter 7 Gift and Estate Taxation of Life Insurance: Beneficiary Designations
Chapter 8 Gift and Estate Taxation of Life Insurance: Irrevocable Life Insurance Trusts
Chapter 9 Gift and Estate Taxation of Life Insurance: Use of Partnerships to Own Life Insurance
Chapter 10 Generation-Skipping Transfers
Chapter 11 Employee Benefit Uses of Life Insurance: Split Dollar
Chapter 12 Employee Benefit Uses of Life Insurance: Group Term Life Insurance
Chapter 13 Employee Benefit Uses of Life Insurance: Qualified Retirement Plans
Chapter 14 Business Uses of Life Insurance: Buy-Sell Agreements
Reprinted with permission from:
The American Institute of Certified Public Accounts, Inc.
This book is available only through the AICPA