Split-dollar life insurance remains a powerful tool for closely held businesses and high-net-worth (HNW) families to retain key executives, fund buy-sell agreements, and preserve family …
Cross-Border Split-Dollar Issues: Residency, Withholding, and Treaty Considerations
High-net-worth (HNW) families and business owners increasingly use split-dollar life insurance in cross-border contexts to preserve wealth, fund buy-sell agreements, and reward executives. When one …
Drafting Split-Dollar Agreements: Protecting Interests, Valuation, and Repayment Terms
Split-dollar life insurance arrangements remain a powerful tool in High Net Worth (HNW) estate planning when used correctly. For business owners and executive compensation committees …
Designing Split-Dollar with Trusts and Buy-Sell Agreements for Business Owners
High-net-worth business owners often use life insurance to achieve wealth transfer, liquidity for buy-sell events, and tax-efficient succession. When you combine split-dollar life insurance with …
When Split-Dollar Makes Sense for HNW Families: Case Examples and Alternatives
High net worth (HNW) families in the United States frequently use life insurance to transfer wealth, provide liquidity for estate taxes, and preserve business continuity. …
Employer-Owned Policies and Split-Dollar: Compliance, ERISA Issues, and Best Practices
High-net-worth (HNW) families and closely held businesses in the United States commonly use life insurance to transfer wealth, provide liquidity for estate taxes, and reward …
Economic Benefit vs Loan Regime: How the IRS Treats Split-Dollar Arrangements Today
Split‑dollar life insurance arrangements remain a powerful tool in high‑net‑worth (HNW) estate planning for wealth transfer, executive compensation, and business succession. But after decades of …
Using Survivorship vs Single-Life Policies for Business Succession Funding: Comparative Analysis
High-net-worth (HNW) owner-managed businesses in the United States must carefully design buy-sell funding to preserve value, minimize tax leakage, and ensure continuity. Two common insurance …
How Estate Liquidity Insurance Preserves Business Continuity After an Owner’s Death
Estate liquidity insurance solves one of the most urgent problems for high‑net‑worth (HNW) owner‑managed businesses: converting an illiquid, closely held business interest into cash quickly …
Tax Implications of Insurance-Funded Buy-Sells: Basis, Step-Up, and Estate Considerations
High-net-worth (HNW) owner-managed businesses in the United States commonly use life insurance to fund buy-sell agreements. That approach provides liquidity at death, preserves continuity, and …