Treasury Regulations (26 C.F.R.)

26 CFR § 1.1402(a)-18 — (a)-18 Split-dollar life insurance arrangements.

§ 1.1402(a)-18 Split-dollar life insurance arrangements.

See §§ 1.61-22 and 1.7872-15 for rules relating to the treatment of split-dollar life insurance arrangements.

[T.D. 9092, 68 FR 54352, Sept. 17, 2003]

Last amended: 2026-04-13