The Pangburn Group

Regs and Guidance

Miscellaneous

Below are other references from the US Tax Code that may be applicable to life insurance and/or nonqualified benefit plans.

Gross Income Defined Gross Income Defined	Code Section 61
Property Transferred in Connection with Performance of Services Property Transferred in Connection with Performance of Services	Code Section 83

The Pangburn Group is not a law firm or accounting firm and does not function as a broker-dealer or investment advisor. Consequently, no portion of the information provided herein should be interpreted as legal, actuarial, accounting, tax, broker-dealer or investment advice. Recipients of this information should consult professional advisors for legal, actuarial, accounting, tax, or investment advice, as applicable, before taking any action based on this information.