Free News and Related Updates
Contact Us
Helpful Links
Final Split Dollar Regulations
Split Dollar Life Insurance Audit Techniques Guide
EITF Bulletin No. 06-05 - Accounting for Postretirement Elements of Collateral Split Dollar Policy
US Treasury Department
Taxation Documents:
Revenue Notice 2006-64 - Accelerated Payments Under 409A
Revenue Notice 2006-33 - Transition Relief for Offshore Trust and Other Funding under 409A
Revenue Notice 2005-94 - IRS Suspends Deferred Compensation Reporting Requirements
IRC Section 72 - Proceeds from Endowment and Life Insurance Contracts
IRC Section 101 - Certain Death Benefits
Helpful Links
FRB Supervisory Letter SR-04-19
IRC Section 1035 - Certain Exchanges of Insurance Policies
IRC Section 264 - Certain Amounts Paid in Connection with Insurance Contracts
IRC Section 7702 - Life Insurance Contract Defined
IRC Section 7702A - Modified Endowment Contract Defined
Treasury Regulation 31.3121(v)(2)-1 - FICA Taxation Under Employee Benefit Plans
Treasury Regulation 31.3121(v)(2)-2 - FUTA Taxation Under Employee Benefit Plans
Special Wage Payments (Pub 957)
Accounting Documents:
SFAS 5 - Accounting for Contingencies
SFAS 87 - Accounting for Pension Plans
SFAS 106 - Accounting for Post-Retirement Benefits Other Than Pensions
SFAS 109 - Accounting for Income Taxes
SFAS 112 - Accounting for Deferred Compensation Arrangements
SFAS 132R - Employer's Disclosure about Pensions & Other Postretirement Benefits
FASB Technical Bulletin 85-4 - Accounting for Purchases of Life Insurance
EITF Bulletin No. 06-4 - Accounting for Postretirement Elements of Endorsement Split Dollar Policy
EITF Bulletin No. 06-10 - Accounting for Postretirement Elements of Collateral Split Dollar Policy
Bank Regulatory Documents:
Interagency Advisory on Deferred Compensation Agreements and BOLI
OCC 2004-10
FDIC FIL-16-2004
Interagency Statement on the Purchase and Risk Management of Life Insurance
OCC 2004-56
FDIC FIL-127-2004
OTS Thrift Bulletin 84
OCC 2000-23 - Bank Purchases of Life Insurance
OCC Interpretative Letter 1030 - Investment in BOLI
DOL/SEC Resources:
DOL Delinquent Filer Voluntary Compliance Program
Additional Form 8-K Filing Requirements - Disclosure of Material Definitive Agreements
SEC Bulletin 2005-75 - SEC Findings on Examination of Consultants
Other Helpful Links:
Office of the Comptroller (OCC)
Federal Deposit Insurance Corporation (FDIC)
Office of Thrift Supervision (OTS)
Federal Reserve Board (FRB)
Securities and Exchange Commission (SEC)
Internal Revenue Service (IRS)
Financial Accounting Standards Board (FASB)
US Department of Labor (DOL)
Nonqualified Plan Audit Techniques Guide
album7_alt011004.gif album7_alt011003.gif album7_alt011002.gif album7_alt011001.gif
Section 409A
Split Dollar Plans
Nonqualifed Plans