Reg. § 1.1402(a)-18 Split-dollar life insurance arrangements.

26 CFR § 1.1402(a)-18eCFR, current through 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]

Source: decipher.legal/cfr/26/1.1402(a)-18 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14