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SPLIT-DOLLAR TERM RATES

   

New Plans
(post-9/17/03)

Interim Plans
(1/28/02-9/17/03)

Old Plans
(pre-1/28/02)

         
1.
 P.S. 58/38
N
N

Y

(But not reverse S/D)

         
2.
 Table 2001

Y

(Probably replaced by Regs.
"life insurance premium factors")

Y

Y
         
3.

 Carrier Alternative  Term Cost  ("ATC"), if lower

(Table 2001-based survivor rates may be lower than carrier ATC)

?

(New Notice 2002-8-compliant ATC rates until IRS "future guidance"?)

Y

(2002-2003: old ATC rates

2004 -›: new Notice 2002-8-compliant ATC rates)

Y

(Old ATC rates)

         

4.

 Final Regs.
 "Life Insurance  Premium Factor"
Y

?

(Probably)

?

(Probably)

         
 
 
 
   

Nothing contained in this presentation is to be considered as the rendering of investment, legal, or tax advice to you, and you are responsible for consulting your own investment advisors, lawyers, and accountants for all such advice concerning the plan(s) presented.

(C) Copyright 2002-2004 by The Weinberg Group, Inc. All Rights Reserved.

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