Section 101(j) Overview

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On August 17th, 2006, President Bush signed the Pension Protection Act of 2006 (H.R.4). This pension legislation, among other things, added a new section to the Internal Revenue Code - § 101(j) - that codifies life insurance industry "best practices" relating to the use of employer-owned life insurance to fund employee benefits (often referred to as Corporate-Owned and Bank-Owned Life Insurance - "COLI" and "BOLI").

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01/18/2008	IRS Releases Form 8925 for Annual Reporting of Employer-Owned Life Insurance Contracts Subject to IRC §101(j)
11/15/2007	IRS Takes Procedural Step Toward Providing Guidance on COLI/BOLI Reporting
08/28/2006	Build Better Company Performance with Section 101(j)
08/17/2006	Press Release: COLI/BOLI “Best Practices” Legislation Enacted
08/17/2006	COLI/BOLI "Best Practices" Legislation Signed into Law
08/09/2006	COLIcast - Archived Webcast Recording
08/09/2006	COLI Best Practices - Webcast Presented by Clark Consulting
08/03/2006	Statutory Language: The Pension Protection Act of 2006
08/03/2006	Technical Explanation of H.R. 4, the "Pension Protection Act of 2006," as Passed by the House on July 28, 2006, and as Considered By the Senate on August 3, 2006
07/28/2006	Committee on Ways and Means: The "Pension Protection Act of 2006" - Detailed Summary of Tax, Trade and Other Provisions
07/28/2006	Estimated Budget Effects of H.R. 4, the "Pension Protection Act of 2006," as Introduced in the House Of Representatives on July 28, 2006

Section 101(j) Overview

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