Treasury and IRS Shut Down Abusive Life Insurance Policies in Sec. 412(i) Retirement Plans

IRS Corporate Abusive Tax Transactions Home Page - 412(i) Plans. Listed transactions, with citations of published guidance, regulations or court cases and other useful resources

American Society of Pension Professionals & Actuaries (ASPPA) Expert Opinion on 412(i) Plans - Value of Life Insurance Contracts when Distributed from a Qualified Retirement Plan

ASPPA - Value of Life Ins. Contracts, etc., follow-up letter

Report an Abusive Transaction Involving a Retirement Plan

Krames et al vs. Bohannon et al