Split Dollar Arrangements: Leveraging Gift, Estate and Income Tax Benefits

Choosing the Appropriate Taxation Method and Policy, Structuring the Agreement, and Creating Exit Strategies

Recording of a 90-minute CLE/CPE webinar with Q&A

Conducted on Tuesday, November 11, 2014

Recorded event now available

or call 1-800-926-7926
Course Materials

This CLE/CPE course will guide estate planning counsel in effectively using split-dollar arrangements to provide flexibility for clients. Our distinguished panelists will offer a detailed review of appropriate tax methods and policies, techniques for structuring the agreement, and special considerations for termination.


Wealth planning post-ATRA has become a complicated endeavor, making flexibility a desired attribute. Life insurance offers a level of certainty and liquidity in this complicated estate planning environment.

Among the various estate planning uses of life insurance, the private split dollar arrangement (PSD) stands out as a useful tool. However, there are many complexities that counsel must be prepared to overcome to maximize its many benefits, including federal estate tax savings, creditor protection and liquidity.

Specifically, counsel can use the split dollar arrangement to reposition liquid assets to mitigate income and estate tax liabilities. Additionally, the PSD can be arranged so that death benefits pass to beneficiaries income and estate tax free.

Listen as our experienced panel provides guidance for structuring PSDs. The panelists will review two available “regimes” that govern taxability, estate planning benefits, appropriate life insurance policies, structuring the PSD agreement, and termination.



  1. Benefits and complexities of the PSD 
    1. Gift tax leverage
    2. Estate tax leverage
    3. Control
    4. Annual administration
  2. Income taxation methods
    1. Economic benefit regime
    2. Loan regime
  3. Appropriate life insurance policies
  4. Structuring the PSD
  5. Termination


The panel will review these and other key issues:

  • What are the estate planning benefits of PSDs?
  • How should counsel structure the PSD to maximize the income tax benefits?
  • What techniques should be implemented when structuring the PSD? 
  • What considerations should be made when creating exit strategies?


Richard Harris, CLU, AEP
Richard Harris, CLU, AEP

Richard L. Harris

Mr. Harris, CLU AEP TEP, is a life insurance consultant and expert witness who has been in the life insurance business...  |  Read More

Jeri L. Turley
Jeri L. Turley

President and Principal
BCG Companies

Ms. Turley works closely with clients and their advisors throughout the wealth transfer process for high net worth...  |  Read More

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Audio