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

26 CFR 1.1402(a)-18

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  11. 26 CFR 1.1402(a)-18
Citation26 CFR 1.1402(a)-18
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

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

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]