Guidance on Treatment of Employer-Owned Life Insurance

 Notice 2009-48 provides guidance on the treatment of employer-owned life insurance under Sections 101(j) and 6039i in Q & A form.

Document Excerpt

This Notice provides guidance concerning the treatment of employer-owned life insurance contracts under §§ 101(j) and 6039I of the Code in a question and answer format. Sections 101(j) and 6039I were added to the Code by § 863 of the Pension Protection Act of 2006 (“PPA”), Pub. L. No. 109-280, 120 Stat. 780.



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