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All Articles Trusts

September 17, 2025

Exemptions from the Trust Reporting rules – What is the value of Life insurance?

Touching on one issue specific to life insurance and certain exemptions under the trust reporting rules...

Florence Marino

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All Articles Corporate Ownership Life Insurance Tax

February 26, 2025

Divisive reorganizations and life insurance – Breaking up is hard to do

When it comes to divisive reorganizations, life insurance can be a challenging asset to deal with from a tax point of view. When putting corporate owned life insurance in place, it is important to consider…

Florence Marino

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All Articles Charitable Gifts Corporate Ownership Personal Ownership

September 11, 2024

The rundown on in-kind charitable gifts of life insurance and some recent clarifications

For considerations and rules relating to in-kind gifts of life insurance and an update on recent, specialized clarifications from the 2024 CALU CRA Roundtable and the August 12, 2024 draft legislation concerning life insurance gifts.

Florence Marino

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Exemptions from the Trust Reporting rules – What is the value of Life insurance?

Divisive reorganizations and life insurance – Breaking up is hard to do

The rundown on in-kind charitable gifts of life insurance and some recent clarifications

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fair market value

Exemptions from the Trust Reporting rules – What is the value of Life insurance?

Divisive reorganizations and life insurance – Breaking up is hard to do

The rundown on in-kind charitable gifts of life insurance and some recent clarifications

CATEGORIES

Tags

Contact Us

Location