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COLICorporate-Owned Life Insurance
COLICertificate of Liability Insurance
COLICost of Living Index
COLICommittee on Legal Issues (American Psychological Association)
COLIChina Overseas Land & Investment (real estate)
COLIChain O' Lake Internet, Inc. (internet service provider; Michigan)
COLIChemometrics On-line Initiative
References in periodicals archive ?
In addition, several large corporations and other entities that used or have proposed using corporate-owned life insurance have faced legal scrutiny and strong media criticism.
We saw a swing from employers using almost no corporate-owned life insurance to using a whole lot," Hess says.
2) For this reason, policy proceeds of corporate-owned life insurance should generally be payable only to the corporation or its creditors.
2 in getting a compromise measure through his committee on a voice vote that would restrict the circumstances under which corporate-owned life insurance benefits would continue to be tax-free.
In a clear example of rent seeking, the American Council of Life Insurers opposes the legislation (Francis 2003b)--hardly surprising, given that corporate-owned life insurance has accounted for at least one-fourth of new insurance sales in recent years (Francis 2003c).
Lange referred to the IRS's three tax shelter settlement initiatives: corporate-owned life insurance (COLI), section 302/318 basis-shifting transactions, and section 351 contingent liability transactions (which included either a fixed-settlement option or an opportunity to mediate a particular case).
Today, the company holds assets to balance its EDC plan liability in the form of corporate-owned life insurance.
The use of corporate-owned life insurance ("COLI") contracts as tax-advantaged funding vehicles has recently emerged as an important issue in Washington.
Proceeds from corporate-owned life insurance policies paid to the corporation may generate an Alternative Minimum Tax (AMT).
Chaffee will lead the marketing and business development of the firm s financial institution services area, including the marketing of bank-owned life insurance (BOLI) and corporate-owned life insurance (iCOLI).
Of particular interest to life insurance professionals is the percentage of plans informally funded with corporate-owned life insurance.
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