"Taxation of the Secondary Market for Life Insurance: Recent Guidance Provides Some Answers" (Journal of Taxation and Regulation of Financial Institutions)

January/February 2010

In the January/February 2010 issue of the Journal of Taxation and Regulation of Financial Institutions, Mr. Septimus and Mr. Moin published an article titled, "Taxation of the Secondary Market for Life Insurance: Recent Guidance Provides Some Answers." The article examined and critiqued a pair of recent IRS revenue rulings on the treatment of buyers and sellers of life insurance policies and discussed various issues the rulings left unaddressed.