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TREAS/IRS RIN: 1545-BA44 Publication ID: Fall 2003 
Title: Split-Dollar Life Insurance 
Abstract: This regulation provides guidance under sections 61, 83, and 7872 on the taxation of split-dollar life insurance arrangements. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 7872    26 USC 1275   
Legal Deadline:  None
Action Date FR Cite
NPRM  07/09/2002  67 FR 95414   
Second NPRM  05/09/2003  68 FR 24898   
Final Action Completed by TD 9092  09/17/2003  68 FR 54336   
Additional Information: REG-164754-01 Drafting attorney: Rebecca E. Asta (202) 622-3930 Reviewing attorney: David Silber (202) 622-3930 Treasury attorney: Mike Novey (202) 622-1339 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Rebecca E. Asta
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3930