Bates & Company |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Central Pension Fund of the IUOE |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Benefit Associates, Inc. |
DPS Retirement Plan Consultant EPIC Retirement Plan Services |
Nicholas Pension Consultants |
Compass Retirement Consulting Group, Inc. |
United 401(k) Plans, Inc. |
Retirement Plan Legal Specialist Pentegra |
Central Pension Fund of the IUOE |
Carpenter Morse Group |
Nova 401(k) Associates |
Trucker Huss, A Professional Corporation |
Prime Pensions, Inc. |
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In Notice 2002-59, IRS Throttles Back Valuation Methods in Certain Split-Dollar Arrangements Internal Revenue Service [IRS] ![]() [Official Guidance] Aug. 19, 2002 Excerpt: Treasury and the Service understand that, under certain split-dollar life insurance arrangements (some of which are referred to as 'reverse' split-dollar), one party holding a right to current life insurance protection uses inappropriately high current term insurance rates, prepayment of premiums, or other techniques to confer policy benefits other than current life insurance protection on another party. |
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