Life Insurance Owned by a Third Party: Estate Planning Considering Income, Gift and Generation-Skipping Taxes
Jeffrey N. Pennell
affiliation not provided to SSRN
January 17, 1980
Houston Law Review, Vol. 18, pp. 103-113, 1980
A primer on the application of estate tax §2042, income tax §101, and the 1976 version of the generation-skipping transfer tax, this article remains a useful compilation of the estate and income tax provisions that can apply when a third party (not the insured) owns a policy of insurance on the life of another individual.
Number of Pages in PDF File: 31Accepted Paper Series
Date posted: March 21, 2012 ; Last revised: June 4, 2012
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