• Split-dollar regime applied to insurance funding plan—Taxpayer and dentist Peter McGowan ran a dental practice formed as a C corporation. When purchasing a whole life insurance policy on his life, ...
Managed by Talkiatry. Your call or email may go to a representative. Dr. McGowan is a board-certified adult psychiatrist with over 14 years of experience during which he has primarily treated active ...
The Sixth Circuit held, consistent with precedent, that a dentist and his practice were subject to the split-dollar regulation under Regs. Sec. 1.61-22. Thus the court held, affirming a district court ...