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Leveraging Life Insurance Premium Payments, Second Edition - Donald O. Jansen

Leveraging Life Insurance Premium Payments, Second Edition

By: Donald O. Jansen

Paperback | 4 March 2026

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Available: 4th March 2026

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Split-dollar financing of life insurance premium payments is useful in any situation where one person or entity has the cash to pay the premiums and another person or entity has the need for life insurance coverage. In recent years, split-dollar arrangements have been used in a wealth transfer context, allowing the annual gift to the ILIT to be much less than the entire premium payment, because the employer, corporation or donor was entitled to recover its advances from the cash value or death benefit.

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