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IRS Issue Snapshot: Fully Insured 412(e)(3) Plans
Internal Revenue Service [IRS]Link to more items from this source
[Guidance Overview]
July 29, 2021

"This Issue Snapshot discusses requirements applicable to fully insured plans under IRC Section 412(e)(3). The IRS issued guidance in 2004 and 2005 to stop abuses involving the use of certain specially designed life insurance policies in retirement plans. See Rev. Rul. 2004-20, Rev. Rul. 2004-21 and Rev. Proc. 2005-25.... The issues from the guidance also form the basis of some of the issue indicators or audit tips."

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