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What rules apply to this particular "executive bonus plan"?

If it is not a qualified plan then the rules for qualified plans should not apply.

George D. Burns

Cost Reduction Strategies

Burns and Associates, Inc

www.costreductionstrategies.com(under construction)

www.employeebenefitsstrategies.com(under construction)

Posted
What rules apply to this particular "executive bonus plan"?

If it is not a qualified plan then the rules for qualified plans should not apply.

This definitely isn't a QP. It's a 162 bonus plan, so the "reasonable compensation" rules apply. There is a Revenue Ruling or PLR or two on these plans, but I wasn't sure if there was anything else that I may have missed.

In a nutshell, the employee directs the employer to use a portion of his taxable compensation (typically a bonus) to pay premiums on a whole or universal life insurance policy. Some executives may not be able to secure a whole or universal life insurance policy due to their health conditions. In that case, an annuity would be a nice option. I wasn't aware of anything that would prohibit the use of an annuity, so I was just checking here.

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