Corporate-Owned Life Insurance coliI): Insurance and Tax Issues
Contents
Introduction ................................................................................................................................1
Background on COLI..................................................................................................................1
Legislative Proposals in the 112th Congress......................................3
The      Life     Insurance           Employee             N  otification          Act (H       .R. 130)................................................                            3
Past Lim         itations        on    COLI.....................................................................................................                                          3
State      Issues       and     Activities .....................................................................................................                                          5
Tax      Issue Analysis.......................................................................................................................6
Inside Buildup .......................................................................................................................6
Econom          ic   Efficiency          .....................................................................................................                                    7
Tax Arbitrage ........................................................................................................................7
Appendixes
Appendix. Legislative Proposals 108th-111h Congresses..............................9
Contacts
Author Contact Information ......................................................................................................12

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