Split Dollar
Other Federal Issues

83
Proposed IRS regs: no 83(b) filing required
Austin v. Commissioner ("for cause" clause is valid
vesting provision

162(m)
3_2015 Final regulations
Rev Rul 2008-13 explained by Stroock
Rev Rul 2008-13 (full text)

IRS 990 guidance for executive compensation



280G
IRS regulations
Grant Thornton article
Meridien compensation article and chart

Dodd-Frank
Clawback for erroneous financial results
Frederic W. Cook explains


Jobs Act Incentives
CFO article (Andy Liaizos)

Tax exempt organizations
IRS study of College / University
compensation


Options
Qualified Stock purchase plans
Taxation: Fidelity article


Rabbi Trusts
Evercore white paper
Form 1041 instructions (pp. 12 & 13)

Top Hat
Must be exclusively for top-hats (DOL brief)


Withholding: Supplemental Wages
Rev. Rul. 2008-29
IRS website: Publication 15
IRS Website Publication 15-A


Miscellaneous
IRS 2012 Fringe benefit Guide

50% entertainment limit: Groom Group (2012)

New IRS Form 8925 for employer-owned life
insurance

An older primer about deferred compensation: worth
rereading
Split Dollar


getting late filing relief from IRS
301.9100- 1 thru 3 PLR105202-10

MET LIFE tax analysis

Voya illustration split dollar rollout
Securian explanation and model documents

LARRY BRODY ABA article
Form 990 reporting: Kirk Sherman
Accounting treatment for non-profit: Kirk Sherman
Reliastar Income tax explanation
Susan Bala collateral assignment (preserved on appeal to 8th Cir.)
Brian Cave analysis of new regulations
Schwab v. Commissioner (9th Cir.) (surrender values)
Ruthenberg analysis of 409A applicability
2011 ABA Sophisticated life insurance techniques
2008 paper: Andrew Liazos
2012 grandfathered policy analysis (ING)
2009 analysis ABA
2008 analysis ABA
2007 analysis: Holland and Knight
Notice 2008-42 permitted modifications for 101(j) compliance
IRS audit guidelines
Chang Rutherford analysis of old and new policies
Calculating interest rate for collateral split dollar: ING
Accounting for split dollar EITF 06-4 & 06-10
AALU writes about 409A and split dollar (Bul 07-44)
AALU writes about 409A and split dollar (Bul. 07-41)
VOYA article on Notice 2002-8 Skeletons on the closet
Weinberg article on 2002-8
IRS audit guidlines
Rev. Rul 2003-105 obsoleting previous guidance
2003 final IRS regulations (HTML-IRS site)
2003 final IRS regulations (PDF)
Notice 2007-34 split dollar insurance 409A guidelines
Notice 2002-8    / pre-  Sept. 18, 2003 plans
Notice 2001-10 Table 2001 rates
PS 58 rates, Table 2001 and Pru rates
Interpretation / the Wealth design center
Interpretation / Willcox & Savage, PC
Interpretation / Weinberg
ACCOUNTING

Voluntary deferred compensation: Prudential