In April 1995 new income tax rules were introduced that severely restricted some estate planning strategies
involving corporate owned life insurance. These rules are commonly referred to as the "stop-loss" rules.
With the proposed reductions in the taxable capital gains rate from 75% to 66 2/3% in February 2000, and
then to 50% in October 2000, these stop loss rules and the planning for them should be revisited.

Download the Entire Article