Internal Revenue Bulletin:  2003-40 

October 6, 2003 

EMPLOYMENT TAX


Table of Contents

Rev. Rul. 2003-105 Rev. Rul. 2003-105

Split-dollar life insurance arrangements. Certain previously published revenue rulings are obsoleted to the extent described in this ruling. The previously published rulings are obsoleted in light of T.D. 9092, which provides comprehensive final regulations regarding the federal income, gift, and employment taxation of split-dollar life insurance arrangements. Rev. Ruls. 78-420 and 79-50 obsoleted. Rev. Rul. 66-610 partially obsoleted.


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