White Paper: Valuation of Life Insurance Policies

Life insurance has become an important tool for advanced techniques used in the areas of estate planning, business planning, and executive benefits. Such techniques may include the transfer of an existing policy by gift or sale, or may include the use of a life insurance policy to create benefits for employment or retirement. In each of these situations, it is important to be able to provide an accurate valuation of the life insurance policy in order to determine the income, gift, generation-skipping transfer (“GST”), or estate tax consequences of the transfer or benefit at issue. Read more...