Prop. Treas. Reg. § 31.3306(b)-1 Wages.

Proposed 2002-07-09 · REG-164754-01 · 67 FR 45414 · Interprets § 3306(b) · Would amend § 31.3306(b)-1

Par. 13. In § 31.3306(b)-1, paragraph (l) is added to read as follows:

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(l) Split-dollar life insurance arrangements. Except as otherwise provided under section 3306(r), see § 1.61-22 of this chapter for rules relating to the treatment of split-dollar life insurance arrangements.