Split-Dollar Life Insurance Planning After the Levine Case

Accreditation Wreath Icon ID
Idaho selected on map

Idaho CLE
Accreditation Info

United Institute for Continuing Legal Education is a provider of accredited CLE courses throughout the country. To view our full accreditation details please .

All Courses Available iOS/Android Web

All Courses Available iOS/Android Web

About This Course

In Marion Levine v. Commr. 158 T.C., a resounding victory was recently given to a taxpayer who pursued what many view as an aggressive spit-dollar life insurance plan for the purpose of minimizing estate taxes. This CLE course will explain the case and split-dollar planning as well as review prior cases that were decided against other taxpayers who used similar techniques.

The course will explain what the taxpayer did right in the Levine case, the mistakes made in prior cases and how a review of such cases, such as Estate of Cahill, can be used to guide taxpayers considering such planning. The course will identify steps that the Levine court found favorable, how to implement a similar plan as well as how it can be applied to almost any type of estate planning and other broad applicability.

The IRS arguments and Tax Court’s response regarding sections 2036,2038 and 2703 will also be presented.

Decorative Arc

United Makes CLE Easy

A puzzle in a hand

One.

Select Course Package

  • Unlimited CLE

    Enables you to fulfill multiple CLE cycles with one purchase.

  • One-Stop Bundles

    Our most popular courses bundled to save you time and money.

  • Build-A-Bundle

    Select the courses that interest you most while taking advantage of our bundle discount.

A clipboard with a checklist

Two.

Immediate Access to CLE Courses

Courses are available immediately upon checkout. You will have 24/7 access to your purchased courses during the lifetime of your subscription.

Courses can be started, stopped, and paused at any time.

A certificate

Three.

Instantly Print Your Certificate

You can immediately print your CLE certificate upon completion of a course.

A copy of your certificate will remain in your account and will always be accessible to you.

Decorative Arc

Want Different Options?

For a custom suite of courses, our custom CLE option satisfies your CLE cycle requirements in one easy step.

Customize OptionsRight ArrowCustomize Options