clearly examines and explains the peculiar rules for each of the two premium financing regimes that came into effect with the Final Split-Dollar Regulations in 2003 -- the loan regime, the most prevalent form of split-dollar financing, and the economic benefit regime. The book's authors, both acknowledged authorities on the use of life insurance in estate and employee benefit financing, also consider for each of these regimes the appropriate situations, the tax consequences, and optimum planning techniques. In addition, the tax and other issues affecting split-dollar arrangements grandfathered from the Final Split-Dollar Regulations are also analyzed.