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

Proposed regulation, not in force. REG-164754-01, 67 FR 45414, published 2002-07-09 <https://www.federalregister.gov/documents/2002/07/09/02-17042/split-dollar-life-insurance-arrangements>. Interprets 26 U.S.C. § 3306.

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.