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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1402(a)-18>. Interprets 26 U.S.C. § 1402.

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]