How should our corporate tax accountant account for premium payments and potential payouts on a split-dollar key person life insurance arrangement?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
How should our corporate tax accountant account for premium payments and potential payouts on a split-dollar key person life insurance arrangement?
3 real searches · 1 real-search pass
IRS split-dollar life insurance Treasury Regulation 1.61-22 1.7872-15 economic benefit loan regime corporate tax treatment premiums death benefitGoogle ↗
OBSERVEDReason
IRS Publication life insurance death benefit proceeds generally excluded gross income section 101 corporate owned life insurance 101(j) notice consentGoogle ↗
OBSERVEDConsequence
ASC 325-30 corporate owned life insurance accounting cash surrender value premiums death benefits split dollarGoogle ↗
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 (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 split-dollar life insurance Treasury Regulation 1.61-22 1.7872-15 economic benefit loan regime corporate tax treatment premiums death benefit Google ↗
IRS Publication life insurance death benefit proceeds generally excluded gross income section 101 corporate owned life insurance 101(j) notice consent Google ↗
ASC 325-30 corporate owned life insurance accounting cash surrender value premiums death benefits split dollar Google ↗
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS split-dollar life insurance Treasury Regulation 1.61-22 1.7872-15 economic benefit loan regime corporate tax treatment premiums death benefit OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS Publication life insurance death benefit proceeds generally excluded gross income section 101 corporate owned life insurance 101(j) notice consent OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
ASC 325-30 corporate owned life insurance accounting cash surrender value premiums death benefits split dollar OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |