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Biden Administration Budget 2022: Employer Sponsored Death Benefits a Forgotten Planning Tool

Part Two of a Two-Part Article Part Two provides more scenarios under which an Employer-Sponsored Death Benefit plan may be assigned, based on IRS memoranda.

13 minute read August 01, 2021 at 12:05 AM
By
Lawrence L. Bell
Biden Administration Budget 2022: Employer Sponsored Death Benefits a Forgotten Planning Tool

Part One of this article, in last month's issue, introduced the concept of the taxation of capital income, under which the donor or deceased owner of an appreciated asset would realize a capital gain at the time of the transfer.

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