What are the IRS guidelines for deducting business key person insurance premiums if the company is listed as the primary beneficiary
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the IRS guidelines for deducting business key person insurance premiums if the company is listed as the primary beneficiary
2 real searches · 1 real-search pass
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 Internal Revenue Code 264(a)(1) key person life insurance premiums employer beneficiary 101(j) notice consent requirements Google ↗
IRS employer-owned life insurance section 101(j) notice consent Form 8925 requirements Google ↗
- 26 U.S.C. § 264: Certain amounts paid in connection with insurance contracts · uscode.house.gov
- 26 CFR § 1.264-1 - Premiums on life insurance taken out in a trade or business. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- 26 U.S.C. § 101: Certain death benefits · uscode.house.gov
- Internal Revenue Bulletin: 2009-24 · irs.gov
- Form 8925 (Rev. September 2017) · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Internal Revenue Code 264(a)(1) key person life insurance premiums employer beneficiary 101(j) notice consent requirements OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS employer-owned life insurance section 101(j) notice consent Form 8925 requirements OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 |