Corporate Owned Life Insurance (COLI) : Insurance and Tax Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Corporations.

Business.

Life insurance.

Physical Description:

1 online resource (14 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2006.

System Details:

text file

Summary:

Discusses life insurance policies taken out by and payable to companies on their employees, directors, officers, owners, and debtors; known as corporate (or company) owned life insurance (COLI) policies; and related Congressional activities. Addresses Federal limitations on COLI from previous years, discusses State approaches to the issue, and analyzes the issue from a public-finance perspective.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Corporate Owned Life Insurance (COLI)

Access Restriction:

Restricted for use by site license.