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2 results for: insurance products

10/19/2026 5:03:52 PM

Turning Straw Into Gold: BOLI Exchanges and the Open Insurable Interest Question

By Henry Bregstein

In July, we wrote about the final regulations under T.D. 10052, which confirm that a Section 1035 exchange is no longer, by itself, a...

7/21/2026 2:03:51 PM

By Henry Bregstein Mitchell Fagen

The US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) have just finalized regulations fixing a problem that...