Prerequisite: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.
Syllabus
Lesson 1.
Introduction
Lesson 2.
C versus S Corporation Leveraged ESOP Distinctions
Lesson 3.
The Management Company C and S Corporation ESOP Structure
Lesson 4.
Life Insurance Funded Economically Substantive Succession Planning Management Company ESOP Structures
Lesson 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].
