| Autor: |
Ledbetter TL; Garrett, Prather & Company, Inc., Wayne, Pennsylvania, USA. tlledbetter@garrettprather.com |
| Jazyk: |
angličtina |
| Zdroj: |
Healthcare financial management : journal of the Healthcare Financial Management Association [Healthc Financ Manage] 2002 Apr; Vol. 56 (4), pp. 58-61. |
| Abstrakt: |
Healthcare organizations that sponsor split-dollar life insurance arrangements for employees need to understand the tax treatment of such arrangements. IRS Notice 2002-8 clarifies this issue. The notice announces the IRS's intention to publish final regulations regarding the taxation of split-dollar life insurance, outlines the expected provisions to be included in the regulations, provides guidance on the value of economic benefit provided under such arrangements, and issues rules for the taxation of arrangements entered into before the publication of final rules. |
| Databáze: |
MEDLINE |
| Externí odkaz: |
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