These tax tables are designed to offer a quick summary of tax brackets and taxes for: personal income, capital gains, children, and both employer and personal retirement plans.
The Value of Split-Dollar Plans for Tax-Exempt Entities
Because of the restrictive nature of the 457 rules and the addition of 21% excise tax under Section 4690, many tax-exempt organizations have looked to split-dollar life insurance as an alternative way of providing executive retirement benefits.