{"abstract":"This document contains final regulations relating to the income, employment, and gift taxation of split-dollar life insurance arrangements. The final regulations provide needed guidance to persons who enter into split-dollar life insurance arrangements.","action":"Final regulations.","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/2003/09/17/03-23596.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"68 FR 54336","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective September 17, 2003.","disposition_notes":null,"docket_ids":["TD 9092"],"dockets":[],"document_number":"03-23596","effective_on":"2003-09-17","end_page":54361,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/09/17/03-23596.xml","html_url":"https://www.federalregister.gov/documents/2003/09/17/03-23596/split-dollar-life-insurance-arrangements","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-23596?publication_date=2003-09-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-09-17/03-23596/mods.xml","not_received_for_publication":null,"page_length":26,"page_views":{"count":1570,"last_updated":"2026-07-27 10:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-09-17/pdf/03-23596.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-09-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/09/17/03-23596.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":54336,"subtype":null,"title":"Split-Dollar Life Insurance Arrangements","toc_doc":"Split-dollar life insurance arrangements","toc_subject":"Employment taxes and collection of income taxes at source:","topics":["Employment taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":68}