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US: Frozen Cash Value Life Insurance

www.jdsupra.com/legalnews/frozen-cash-value-life-insurance-a-sop-44932/blog.michaelmalloy.solutions/frozen-cash-value-unfrozen/ See also:www.withersworldwide.com/en-gb/insight/investor-control-doctrine-invalidates-tax-benefits-of-private-placement-life-insurance-policywww.venable.com/insights/publications/2022/04/private-placement-life-insurance-as-a-tool-towww.withersworldwide.com/en-gb/experience/our-practices/tax/use-of-insurance-in-estate-planning 0
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US: New IRS Guidance on RIC and REIT Distributions – Reduced Cash Requirement in Part Stock and Part Cash Dividends

info.dechert.com/10/15923/december-2021/reduced-cash-requirement-in-part-stock-and-part-cash-dividends–new-irs-guidance-on-ric-and-reit-distributions(1).asp?sid=46fbf43d-95bc-4cdd-9b82-1c141074d2f3www.proskauertaxtalks.com/2021/12/new-guidance-allows-publicly-offered-reits-and-rics-to-issue-up-to-90-of-qualifying-dividends-in-the-reit-or-rics-own-stock-through-june-2022/www.cadwalader.com/brass-tax/index.php?nid=52&eid=205 0
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