cash surrender value of life insurance tax

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2.080 documents for cash surrender value of life insurance tax

- First Merchants Corporation Announces 2010 Results.
...Additionally, excess cash and short term investments were reinvested in the ... also operates First Merchants Insurance Group, a full-service property casualty, personal ...154,019. 158,740. Cash surrender value of life insurance. 96,731. 94,636. Other rea...
- Business Wire
- January 27, 2011
- Meyer v. United States, 375 U.S. 233 (1963)
... . Petitioner's husband owned four life insurance policies which named petitioner, his wif... tendered the difference between the cash surrender value of the policies and the amount pai...
- U.S. Supreme Court
- The Secondary Market for Life Insurance in the United Kingdom, Germany, and the United States: Comparison and Overview
... the selling policyholder is above the surrender value offered by the primary insurer. The investor... of the death benefit but for more than the cash surrender value. The actuarial net present values ...
- Risk Management and Insurance Review
- Vol. 13 Nbr. 2, October 2010

- Green Bankshares Announces Financial Results for the Third Quarter of 2011.
... The consideration included $147.6 million of cash and NAFH's contribution of the Company's Series A ... were adjusted to estimated fair values at the NAFH Investment date, resulting in eliminat... Carolina) - from the Federal Deposit Insurance Corporation (the "FDIC") and is a party to loss sh...-. 78,794. Cash surrender value of life insurance. -. 31,479. Core deposit a...
- Business Wire
- November 14, 2011
- Taxation of equity split-dollar arrangements.
The IRS found in Letter Ruling 9604001 that the cash surrender value of a split-dollar life insurance plan that exceeds the funds owed to the employer is taxable under IRC section 83. Two alternative filing positions may be considered by taxpayers faced with income inclusion of excess split-dollar funds. The taxpayer may argue that the transfer from the employer to the employee occurs at the time of policy formation and not when the cash surrender value exceeds premium reimbursement. Taxpayers may also consider arguing that section 83 does not apply to collateral assignment split-dollar plans.
- The Tax Adviser
- Vol. 27 Nbr. 6, June 1996
- Center Financial Reports Record Results for 2011 Third Quarter.
...'s non-covered OREO portfolio had a carrying value of $947,000, compared with carrying values of $133...9/30/11 . 6/30/11 . 12/31/10 . ASSETS . Cash and due from banks. $41,644. $33,738. $28,181. Fed...9,876. 10,110. 10,824. Cash surrender value of life insurance. 18,147. 17,991. 12,791. I...
- Business Wire
- October 24, 2011
- Private Placement Life Insurance and Annuities: Applications for U.S. and Non-U.S. Taxpayers - Part 1.
... the death benefit payable in addition to the cash value as simply an expense associated with the pol... because: (i) there are typically no surrender charges; (ii) . the costs are typically less (not ...
- Mondaq Business Briefing
- Nbr. 2010, January 2010
- First Merchants Corporation Announces 2nd Quarter Results and Improved Tangible Capital.
... Company, N.A., and First Merchants Insurance Group, a full-service property casualty, personal ...June 30,. 2010. 2009. ASSETS . Cash and due from banks. $. 60,223. $. 73,668. Federal ...156,340. 161,294. Cash surrender value of life insurance. 95,666. 93,876. Other rea...
- Business Wire
- July 28, 2010
- First Merchants Corporation Announces 3rd Quarter Results.
... also operates First Merchants Insurance Group, a full-service property casualty, personal ...September 30,. 2010. 2009. ASSETS . Cash and due from banks. $. 54,736. $. 66,887. Federal ...155,180. 160,017. Cash surrender value of life insurance. 96,206. 94,267. Other rea...
- Business Wire
- October 28, 2010
- Center Financial Reports $6.5 Million Net Income for Q4 2010, Posting Fourth Consecutive Profitable Quarter.
... to common shareholders by an intrinsic value of $29.0 million. This contributed to a net loss a...9/30/2010 . 12/31/2009 . ASSETS . Cash and due from banks. $29,237. $33,491. $34,294. Fed...10,824. 10,314. 11,522. Cash surrender value of life insurance. 12,791. 12,691. 12,392. I...
- Business Wire
- February 03, 2011