What are the tax implications for a C-corporation when paying the monthly premiums on a key person insurance policy for a minority shareholder?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the tax implications for a C-corporation when paying the monthly premiums on a key person insurance policy for a minority shareholder?
2 real searches · 1 real-search pass
IRS employer-owned life insurance section 101(j) notice consent requirements section 264 premiums nondeductible key person insuranceGoogle ↗
OBSERVEDReason
IRS life insurance premiums corporation beneficiary section 264(a)(1) shareholder employee compensation constructive dividendGoogle ↗
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 employer-owned life insurance section 101(j) notice consent requirements section 264 premiums nondeductible key person insurance Google ↗
IRS life insurance premiums corporation beneficiary section 264(a)(1) shareholder employee compensation constructive dividend Google ↗
- uscode.house.gov · uscode.house.gov
- U.S.C. Title 26 · govinfo.gov
- IRC Section 264 – Nondeductible life insurance premiums · law.cornell.edu
- IRC Section 101 – Life insurance death benefits · law.cornell.edu
- Treasury Regulation 1.264-1 – Business-owned life insurance · law.cornell.edu
Queries
2 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 nondeductible key person insurance OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS life insurance premiums corporation beneficiary section 264(a)(1) shareholder employee compensation constructive dividend OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |