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Description

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.

Publication Date

1-23-2023

Volume

178

Publisher

Tax Notes Federal

First Page

555

Disciplines

Law | Tax Law

Included in

Tax Law Commons

COinS