• videocam Live Webinar with Live Q&A
  • calendar_month June 16, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Estate Planning
  • schedule 90 minutes

Split-Dollar Arrangements in Estate Planning: Leveraging Gift, Estate, and Income Tax Benefits

Choosing the Appropriate Taxation Method and Policy, Structuring the Agreement, and Creating Exit Strategies

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$252.45
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Discount expires 6/2/26

This course is $0 with these passes:

CLE
CPE
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About the Course

Introduction

This CLE/CPE course will guide estate planning counsel in effectively using split-dollar arrangements to provide flexibility for clients. The panel will offer a detailed review of appropriate tax methods and policies, techniques for structuring the agreement, and special considerations for termination.

Description

Estate planning has become a complicated endeavor, making flexibility a desired attribute. Life insurance offers a level of certainty and liquidity in this complicated estate planning environment.

Among the various estate planning uses of life insurance, the private split-dollar arrangement stands out as a useful tool. However, there are many complexities that counsel must be prepared to overcome to maximize its many benefits, including federal estate tax savings, creditor protection, and liquidity.

Specifically, counsel can use the split-dollar arrangement to reposition liquid assets to mitigate income and estate tax liabilities. Additionally, the split-dollar arrangement can be structured so that death benefits pass to beneficiaries income and estate tax-free.

Listen as our experienced panel provides guidance for structuring split-dollar arrangements. The panelists will review rules that govern taxability, estate planning benefits, appropriate life insurance policies, structuring the split-dollar agreement, and termination.

Presented By

Richard Durfee Jr.
Founder and Senior Attorney
Durfee Law Group PLLC

Mr. Durfee. Jr. (Rick), is the founding and senior attorney at Durfee Law Group (DLG), practicing law since 1988. Based in Mesa, Arizona, the firm represents clients all over the US for all levels of estate planning, asset protection, business and charitable planning, and probate, from simple wills and trusts to complex dynasty planning.

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Thomas Hart
Attorney
Withers

Mr. Hart is an associate in the private client and tax team. His practice focuses on tax and estate planning for high-net-worth individuals and their families.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, June 16, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Benefits and complexities of split-dollar arrangements

A. Gift tax leverage

B. Estate tax leverage

C. Control

D. Annual administration

II. Income taxation methods

A. Economic benefit regime

B. Loan regime

III. Appropriate life insurance policies

IV. Structuring the split-dollar arrangement

V. Termination

The panel will review these and other key issues:

  • What are the estate planning benefits of split-dollar arrangements?
  • How should counsel structure the split-dollar arrangement to maximize the income tax benefits?
  • What techniques should be implemented when structuring split-dollar arrangements? 
  • What considerations should be made when creating exit strategies?

Learning Objectives

Upon completing this seminar you will be able to:

  • Understand how to structure private split-dollar arrangements
  • Identify applicable Code provisions that govern taxability
  • Understand estate and tax planning benefits of split-dollar arrangements
  • Recognize appropriate tax rules and implications for termination and exit strategies
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of estate, gift and trust taxation including various trusts types, the unified credit, and portability.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .