What are the exact compliance rules for writing off key person life insurance premiums as a legitimate small business expense?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the exact compliance rules for writing off key person life insurance premiums as a legitimate small business expense?
3 real searches · 1 real-search pass
IRS employer-owned life insurance section 101(j) notice consent requirements section 264 premiums deduction key person life insuranceGoogle ↗
OBSERVEDReason
26 USC 264 life insurance premiums taxpayer beneficiary employer owned policy deductionGoogle ↗
OBSERVEDShort fact
IRS Publication 535 life insurance premiums business beneficiary nondeductibleGoogle ↗
OBSERVEDYes / no
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 (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
IRS employer-owned life insurance section 101(j) notice consent requirements section 264 premiums deduction key person life insurance Google ↗
26 USC 264 life insurance premiums taxpayer beneficiary employer owned policy deduction Google ↗
IRS Publication 535 life insurance premiums business beneficiary nondeductible Google ↗
- IRS Form 8925 and instructions · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS employer-owned life insurance section 101(j) notice consent requirements section 264 premiums deduction key person life insurance OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
26 USC 264 life insurance premiums taxpayer beneficiary employer owned policy deduction OBSERVED | Google ↗ AI Mode ↗ | — | Short fact | — | — | 1x of 1 | |
IRS Publication 535 life insurance premiums business beneficiary nondeductible OBSERVED | Google ↗ AI Mode ↗ | — | Yes / no | — | — | 1x of 1 |