The life insurance investments, referred to in the financial services industry as “split dollar,” are expected to deliver a return that will more than reimburse Valley Children’s in the future for the ...

In 2017, practitioners operated in a global economy, faced with high-net-worth clients who lived abroad and sought life insurance options to meet their estate and tax planning needs. Practitioners ...

In what appears to be a case of first impression, on April 13, 2016, the Tax Court ruled for the taxpayer in Morrissette v. Commissioner (146 T.C. No.11). At issue was the question of whether a ...