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Scott on The Evolution of Split Dollar Life Insurance

Paul Caron
,

Scott Tax_analysts_42 Christopher D. Scott (Wilcox & Savage, Norfolk, Va.) has published The Evolution of Taxation of Split Dollar Life Insurance, which discusses the theories for taxing split dollar life insurance agreements that have developed over the past fifty years.  (The article also is available on the Tax Analysts web site as Doc 2004-21327, 2005 TNT 26-39.)

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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