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Reference Materials about Issues Affecting All Types of Plans

In-Kind Contributions:

  • DOL Reg. 2509.94-3, Interpretive bulletin relating to in-kind contributions to employee benefit plans, Dec. 28, 1994, citing to Commissioner v. Keystone Consolidated Industries, Inc.

  • DOL Advisory Opinion 90-05A, allowing contribution by an employer of two light industrial commercial buildings owned by the employer to an employee stock ownership plan where the contribution of the real property to the plan is purely voluntary and does not relieve the employer of any obligation to make a cash contribution to the plan. March 29, 1990.

  • DOL Advisory Opinion 81-69A,

Split Dollar Life Insurance:

  • IRS Notice 2007-34, Guidance Regarding the Application of Section 409A to Split-Dollar Life Insurance Arrangements. This notice sets forth guidance regarding the application of section 409A to split-dollar life insurance arrangements. This notice addresses the identification of the types of arrangements subject to section 409A, including the application of the effective date rules under section 409A. This notice also includes guidance on bringing such arrangements into compliance with section 409A, and provides certain related relief under the effective date provisions of the regulations under sections 61 and 7872 addressing split-dollar life insurance arrangements.

  • IRS Notice 2002-8, Split-Dollar Life Insurance Arrangements. Notice 2002-8 revokes Notice 2001-10 and announces that the IRS will be releasing interim guidance on the tax treatment of parties entering into split-dollar life insurance arrangements.

  • IRS Notice 2001-10, Split-Dollar Life Insurance Arrangements. Notice 2001-10 was revoked by Notice 2002-8. This notice clarifies prior rulings issued by the IRS regarding the taxation of split-dollar arrangements, provides taxpayers with interim guidance on the tax treatment of split-dollar arrangements pending publication of further guidance, and requests taxpayer comments on the interim guidance and a number of unresolved issues.

 

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