Treas. Reg. § 1.1402(a)-18 Split-dollar life insurance arrangements.

eCFR as of 2026-10-19 · Interprets § 1402(a) · Proposed amendments: EE-45-94 (1994)

See §§ 1.61-22 and 1.7872-15 for rules relating to the treatment of split-dollar life insurance arrangements.

[T.D. 9092, 68 FR 54352, Sept. 17, 2003]