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

Authors: Baird Webel, Specialist in Financial Economics; Donald J. Marples, Specialist in Public Finance

Abstract: This report begins with a general background on COLI, followed by current proposals on COLI. It then addresses federal limitations on COLI from previous years, discusses state approaches to the issue, and concludes with an analysis of the issue from a public-finance perspective. An appendix provides a detailed discussion of legislation addressing COLI from the 108th through 110th Congresses. This report will be updated in the event that legislation dealing with COLI progresses. Bills: H.R. 251, H.R. 3669

Pages: 12

Date: May 4, 2010

Price: $7.95 for subscribers, $29.95 for non-subscribers, $19.95 for students, plus postage. Each additional same-day order by non-subscribers is offered at 50% off.

Order number: RL33414

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