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Management Company ESOP Structures and the Insurable Interest Doctrine

 Fri, 10/19/2018 from 1:00 pm to 3:00 pm
19 / 2-31302
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
Member Price
$79.00 Regular Registration
Your Price
$109.00 Regular Registration
Designed For:

*Recognize retirement plan characteristics that correctly distinguish ESOPs from all other retirement plans *Recognize Professor Simons’ Four Levers and the Balanced Scorecard’s Four Perspectives correctly distinguish the Economically Substantive Succession Planning Four Stages *Recognize the


This webcast is an intermediate continuing education webcast. It is assumed the webcast participant has achieved the following related webcasts in advance of this webcast: Retirement Plan Management and Investment Risk Diversification Standards, Management and Investment Risk Diversification Indices, Prohibited Transaction Chinese Walls, Problematic Self-Directed Retirement Plan Activities, Changing ERISA's Disqualified Person Criterion, Got Your Assets Covered, Resolving the Passive Custodian Paradox, Section 409(p)'s Economically Substantive Succession Planning Policy Implications

Policy compliant management company C or S corporation ESOP structures offer several advantages when cast in a Section 409(p) policy compliant economically substantive succession plan. As it turns out, Section 409(p) policy compliance coalesces insurable interest doctrine policy considerations. The result proves awesome. Extant life insurance policy cash values and future life insurance premiums effectively transform into pre-tax costs while the death benefit remains tax-free. This paper explains.SyllabusLesson 1.IntroductionLesson 2.C versus S Corporation Leveraged ESOP DistinctionsLesson 3.The Management Company C and S Corporation ESOP StructureLesson 4. Life Insurance Funded Economically Substantive Succession Planning Management Company ESOP StructuresLesson 5.The Insurable Interest Doctrine Lesson 6. Conclusion **Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to [email protected].

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

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