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IRS Takes Notice and Revokes Notice 2001-10 on Split-Dollar Arrangements
Tax Notes 
Jan. 15, 2002
Excerpt: A year after issuing the controversial Notice 2001-10, 2001-5 IRB 459 on split-dollar life insurance, the Internal Revenue Service has revoked the notice and reissued interim guidance. While Notice 2002-8, 2002-4 IRB 1, is not a complete reversal of last year's guidance, it does include changes that reflect an acknowledgement of the spate of criticism that Notice 2001-10 unleashed.
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