Keyed to § 1402Open in workspace
Reg. § 1.1402(a)-18 Split-dollar life insurance arrangements.
26 CFR § 1.1402(a)-18eCFR data as of 2026-07-14
See and for rules relating to the treatment of split-dollar life insurance arrangements.
[T.D. 9092, 68 FR 54352, Sept. 17, 2003]
Official eCFR text of § 1.1402(a)-18
Source: decipher.legal/cfr/26/1.1402(a)-18 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14