JCEB TELECONFERENCE

The American Bar Association Sections of
Business Law, Health Law, Labor and Employment Law,
Real Property, Probate and Trust Law, Taxation and Tort Trial and Insurance Practice
(under the Auspices of the ABA Joint Committee on Employee Benefits) and
The American College of Employee Benefits Counsel Present

Split Dollar as Executive Compensation:
The Continuing Controversy —
The New Regulations
A 90-minute Teleconference

Tuesday, September 10, 2002
1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT

This program has already taken place.
Audiotapes are available for $150.
For ordering information, contact Nancy Matthews at matthewsn@staff.abanet.org or (202) 662-8640.
Ref. #JCEBT020910SDA

The controversy concerning the use of split dollar continues to be extremely active. Legislation recently signed by the President creates major issues regarding the use of certain split dollar products that will now be implemented by the SEC. The IRS very recently issued a new notice that appears to be designed to thwart certain "reverse split dollar" arrangements. In addition, proposed regulations are still outstanding, with major portions not yet issued. Moreover, existing split dollar arrangements are subject to the rules of Notice 2002-8, which leaves many questions unanswered. The speakers will provide an update on all of these rules as well as important analysis and planning suggestions.

Topics Include:

Uses of Split Dollar	New Policies and Arrangements
Planning for Grandfathered Arrangements	New Tax Tables
Loans v. PS58	Reverse Split Dollar
Sarbanes-Oxley and the Loan Prohibition

Moderator
Stuart M. Lewis, Silverstein and Mullens, a Division of Buchanan Ingersoll PC, Washington, DC

Speakers
Michael Doran, Deputy Benefits Tax Counsel, U.S. Department of the Treasury, Washington, DC
Lawton ("Mac") Nease III, Nease, Lagana, Eden & Culley, Inc., Atlanta, Georgia