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Area of Law: | Insurance Law, Tax Law |
Keywords: | Lump-sum payment; Deferred compensation; Reimbursement for previous premiums paid |
Jurisdiction: | Federal |
Cited Cases: | None |
Cited Statutes: | I.R.C. §§ 3121(v), 3306(r) |
Date: | 02/01/2001 |
The IRS may construe the lump-sum payment as payment of deferred compensation under I.R.C. §§ 3121(v) and 3306(r).
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