Are disability insurance benefits considered taxable income if my LLC uses a split dollar premium arrangement for owners
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are disability insurance benefits considered taxable income if my LLC uses a split dollar premium arrangement for owners
2 real searches · 1 real-search pass
IRS disability insurance benefits employer-paid premiums taxable section 104(a)(3) LLC owners partnership S corporation more than 2 percent shareholderGoogle ↗
OBSERVEDReason
split-dollar life insurance arrangement disability insurance premiums LLC owners tax treatment IRS regulationsGoogle ↗
OBSERVEDReason
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
IRS disability insurance benefits employer-paid premiums taxable section 104(a)(3) LLC owners partnership S corporation more than 2 percent shareholder Google ↗
split-dollar life insurance arrangement disability insurance premiums LLC owners tax treatment IRS regulations Google ↗
- Life insurance & disability insurance proceeds 1 · irs.gov
- Life insurance & disability insurance proceeds · irs.gov
- 26 CFR § 1.61-22 - Taxation of split-dollar life insurance arrangements. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- 26 CFR § 1.7872-15 - Split-dollar loans. | Electronic Code of Federal Regulations (e-CFR) | US Law · liicornell.org
- S corporation compensation and medical insurance issues · irs.gov
- Publication 525 (2025), Taxable and Nontaxable Income · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS disability insurance benefits employer-paid premiums taxable section 104(a)(3) LLC owners partnership S corporation more than 2 percent shareholder OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
split-dollar life insurance arrangement disability insurance premiums LLC owners tax treatment IRS regulations OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |