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Is Split Dollar Dead? What to Do With Existing Plans and Do New Split Dollar Plans Make Sense?
Over the past 30 years, split dollar plans have been a very popular fringe benefit that closely held and publicly traded businesses have made available to owners and executives in closely held and publicly traded businesses. Split dollar subsidized the purchase of permanent life insurance that was used to deal with a variety of planning issues owners and executives commonly encountered.
In it's most basic form, split dollar was used to replace the owner/executive's income for the surviving spouse and children. In slightly more complicated arrangements, split dollar was used to fund survivorship life insurance policies designed to pay federal estate taxes, and was also used to pay the premiums on life insurance used to fund “buy-sell/business succession” agreements.
Why So Many Great Lawyers Stink at Business Development and What Law Firms Are Doing About It
Why is it that those who are best skilled at advocating for others are ill-equipped at advocating for their own skills and what to do about it?
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
Blockchain Domains: New Developments for Brand Owners
Blockchain domain names offer decentralized alternatives to traditional DNS-based domain names, promising enhanced security, privacy and censorship resistance. However, these benefits come with significant challenges, particularly for brand owners seeking to protect their trademarks in these new digital spaces.