Charitable Split-Dollar Insurance Plan
外汇网2021-06-19 14:32:22
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Identical to a standard split-dollar insurance plan, except that a charity, instead of an employer, owns the life insurance policy. Charitable split-dollar insurance plans pay death benefit proceeds to the beneficiaries of the donor, just as standard plans pay proceeds to the beneficiaries of the employee.
Taxpayers cannot deduct the contributions they make to a charity that are earmarked as pmium payments anymore. This loophole was closed when the laws for standard plans were updated in 2003.
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