WhatisCorporate-ownedlifeinsurance(COLI)? Corporate-ownedlifeinsurance(COLI)isalifeinsurancepolicythatyoutakeoutonthelifeofoneormoreofyour employees,wherebyyouareboththeownerandthebeneficiaryofthepolicy.Asownerofthepolicy,you'reresponsible forpayingthepremiums.Asbeneficiaryofthepolicy,youretainallrightstothebenefi...
Taxation of corporate-owned life insurance policy proceeds payable to shareholders.Headley, Richard A
Corporate ownership oflife insurancehas a long history in the business world, particularly for a company's top executives, whose deaths might have serious financial implications for the company. Many companies refer to corporate-owned policies for senior management as key man orkey person insurance. ...
Key Applications/end-users of Global Corporate Owned Life InsuranceMarket: Top Players in the Market are: Allianz, AXA, Nippon Life Insurance, American Intl. Group, Aviva, Assicurazioni Generali, Cardinal Health, State Farm Insurance, Dai-ichi Mutual Life Insura...
This paper investigates the spread of aggressive corporate tax reporting by modeling a firm's decision to adopt the corporate-owned life insurance (COLI) shelter. I use a sample of known COLI participants to examine whether certain firm characteristics are associated with the decision to adopt a ...
Connelly v. United States: The Supreme Court's Foray Into the Estate Tax Treatment of Corporate-Owned Life Insurance 来自 EBSCO 喜欢 0 阅读量: 4 作者: BJ Hellwig 年份: 2024 收藏 引用 批量引用 报错 分享 全部来源 求助全文 EBSCO 相似文献...
New Obama Administration Tax Proposals Adversely Corporate Owned Life Insurance (COLI)Louis T. Mazawey
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The IMF has also propagated that Sri Lanka needs to improve the governance of state-owned enterprises and to assure public sector transparency in order to mitigate governance vulnerabilities (IMF, 2022). While private firms mostly do not publish annual reports, they still sometimes disclose their ...
United States: The Supreme Court's Foray Into the Estate Tax Treatment of Corporate-Owned Life Insurance This paper introduces a stylized theoretical framework to identify five different firm types depending on their financial situation and their ownership str... BJ Hellwig - 《Journal of Taxation ...