Life Insurance (Portfolio 826)


Louis Mezzullo

Consulting Partner


At a glance

I. Estate Taxation
II. Gift Taxation and Estate Planning
III. Special Issues in Estate Planning with Life Insurance


Tax Management Portfolio, Life Insurance, No. 826, analyzes in detail the federal estate and gift tax treatment of life insurance policies. After outlining the general principles involved, the Portfolio applies the concepts to both personal and business insurance in various contexts, such as group term insurance, split-dollar insurance, and buy-sell insurance. The Portfolio reviews the application of life insurance to other transfer tax and planning areas, such as the marital deduction, §2035 (the three-year rule), and retirement planning.

The Portfolio also discusses special issues in estate planning with life insurance, including policy transfers, charitable giving, and the treatment of policy proceeds held in a qualified retirement plan. In addition, the folio provides a general overview of the major types of life insurance products.

This Portfolio may be cited as Mezzullo, 826 T.M., Life Insurance.

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