SDLI

AcronymDefinition
SDLISwing Dance Long Island (Centereach, NY)
SDLISpecially Designed Life Insurance
SDLISynchronous Data Link Interface (computing)
SDLIStudent Development and Leadership Institute (California State Polytechnic University, Pomona)
SDLISerum Digoxin-Like Immunoreactivity
SDLISocial Development Library Institute (Sri Lanka)
SDLISignalling Data Link Interface
References in periodicals archive ?
Secondary metabolites- producing Streptomyces strain sdLi (KX898581) was isolated from the saline lake sediment in Iraq.
The anti-biofilm activity of the ethyl acetate crude extract from streptomyces strain sdLi for the six selected pathoginc isolates were determined using 96-well polystyrene microtiter plate, 1 cm sections pre-sterilized foley catheter and MBEC kit.
Briefly, 1% of overnight cultures of the untreated strongest biofilm forming isolates and treated with sdLi crude extract (15mg [ml.sup.-1]) were added into1 ml of fresh growth medium containing cover glass of 1 cm in 24-well MTP and incubated for 24 h.
One can observe the good concordance between the normalized relative frequency shifts and the normalized SDLI values.
These proposals provide guidance on the taxation of SDLI arrangements, including equity SDLI arrangements, for federal income, employment and gift tax purposes.
SDLI Arrangement Defined--Under these proposals, an SDLI arrangement is defined, generally, as any arrangement that is not part of a group term life insurance plan described in IRC Sec.
Under a special rule, an SDLI arrangement is any arrangement between a life insurance contract's owner and non-owner in which the employer or service recipient pays, directly or indirectly, all or some of the premiums, and the beneficiary of all or some of the death benefit is designated by the employee or service provider--or is any person whom they would reasonably be expected to name as beneficiary.
SDLI can be structured in several ways, each of which may affect who is considered the SDLI policy's owner.
If an SDLI arrangement is characterized as a series of interest-free or below-market-interest-rate loans, an employee would have to report the forgiven interest as income.
For a discussion of SDLI, see "Is Split-Dollar Life Insurance Still a Fringe Benefit?" by Robert Swanson, in the January 1998 issue of The Tax Adviser.
55-713,(1) the IRS held that an SDLI arrangement provided an interest-free loan to the employee (and, hence, taxable income) equal to the annual increases in the policy's CSV Subsequently, in Dean,(2) the Tax Court held that the interest-free loan did not result in taxable income to a controlling shareholder-employee.
This article will explain SDLI and consider various related issues.