{"abstract":"This document contains proposed regulations relating to the income, employment, and gift taxation of split-dollar life insurance arrangements. The proposed regulations will provide needed guidance to persons who enter into split-dollar life insurance arrangements. This document also provides notice of a public hearing on the proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2002/07/09/02-17042.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26}],"citation":"67 FR 45414","comment_url":null,"comments_close_on":"2002-10-07","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by October 7, 2002. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for October 23, 2002, must be received by October 9, 2002.","disposition_notes":null,"docket_ids":["REG-164754-01"],"dockets":[],"document_number":"02-17042","effective_on":null,"end_page":45437,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/07/09/02-17042.xml","html_url":"https://www.federalregister.gov/documents/2002/07/09/02-17042/split-dollar-life-insurance-arrangements","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-17042?publication_date=2002-07-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-07-09/02-17042/mods.xml","not_received_for_publication":null,"page_length":24,"page_views":{"count":314,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-07-09/pdf/02-17042.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-07-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/07/09/02-17042.txt","regulation_id_number_info":{"1545-BA44":{"issue":"200304","html_url":"https://www.federalregister.gov/regulations/1545-BA44/split-dollar-life-insurance","title":"Split-Dollar Life Insurance","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200304&RIN=1545-BA44&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BA44"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":45414,"subtype":null,"title":"Split-Dollar Life Insurance Arrangements","toc_doc":"Split-dollar life insurance arrangements","toc_subject":"Income, employment, and gift taxes:","topics":["Employment taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Proposed Rule","volume":67}