Publication Date
1-23-2023
Journal
Tax Notes Federal
Abstract
In this article, Calderón Gómez examines a tax avoidance scheme involving private placement life insurance policies — large policies that potentially allow wealthy taxpayers to move their traditionally tax-inefficient investments in private equity and hedge funds into a life insurance policy and accumulate, borrow against, and pass on those investment gains effectively tax free — and sketches some possible alternatives to stop the abuse of these policies.
Volume
178
First Page
555
Publisher
Tax Analysts
Disciplines
Law | Tax Law
Recommended Citation
Luís C. Calderón Gómez,
Too Good to Be True: Private Placement Life Insurance Policies,
178
Tax Notes Federal
555
(2023).
https://larc.cardozo.yu.edu/faculty-articles/542
