What is the exact procedure for transferring ownership of a key person life insurance policy from the founding corporation back to the departing executive?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What is the exact procedure for transferring ownership of a key person life insurance policy from the founding corporation back to the departing executive?
3 real searches · 1 real-search pass
IRS Internal Revenue Code 101(j) employer-owned life insurance notice consent transfer to insured 101(a)(2) transfer for value exception insuredGoogle ↗
OBSERVEDReason
IRS life insurance policy transfer employer to employee compensation fair market value tax basis corporate transferGoogle ↗
OBSERVEDReason
IRS Publication 525 life insurance policy transferred as compensation employer employeeGoogle ↗
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 Internal Revenue Code 101(j) employer-owned life insurance notice consent transfer to insured 101(a)(2) transfer for value exception insured Google ↗
IRS life insurance policy transfer employer to employee compensation fair market value tax basis corporate transfer Google ↗
IRS Publication 525 life insurance policy transferred as compensation employer employee Google ↗
- IRC Section 101(a)(2) · uscode.house.gov
- IRC Section 101(j) · law.cornell.edu
- IRS Publication 525 · irs.gov
- Treasury Regulation 1.61-2 · law.cornell.edu
- 26 U.S.C. § 101: Certain death benefits · uscode.house.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Internal Revenue Code 101(j) employer-owned life insurance notice consent transfer to insured 101(a)(2) transfer for value exception insured OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS life insurance policy transfer employer to employee compensation fair market value tax basis corporate transfer OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS Publication 525 life insurance policy transferred as compensation employer employee OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |