Noncash Executive Benefit Programs - FICA Tax Treatment
This white paper summarizes the FICA tax treatment of most noncash executive benefit programs -
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A Primer on Long-Term Care
The growing importance of Long-Term Care and its Financing
This paper addresses long-term needs and costs, as well as the critical issue of how to finance it. The paper focuses on the issues in the context of an employer-employee relationship.
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BOLI Basics
This paper addresses itself to the basic facts of Bank-Owned Life Insurance (BOLI), including the essential rationale for the purpose of BOLI, the regulations governing the purchase and holding of BOLI, and the important elements of a BOLI transaction.
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BOLI Regs 2004-56 - Interagency Statement on the Purchase and Risk Management of Life Insurance
This interagency statement provides general guidance for banks and savings associations (institutions) regarding supervisory expectations for the purchase of and risk management for bank-owned life insurance (BOLI). Download White Paper
COLI Pension Protection Act of 1006(August 2006)
The Pension Protection Act of 2006 (“Act”) was signed into law on August 17, 2006. It includes new provisions on “employer-owned life insurance contracts” and restrictions on formally or informally funding nonqualified plan benefits in circumstances where the employer is financially distressed or its qualified defined benefit plan is “at risk.” Download Whie Paper