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NAIFA WEBINAR SERIES

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Working with Nonequity Split Dollar


Having life insurance owned in an irrevocable life insurance trust (ILIT) is a time-honored way to soften the burden of an estate tax. As for how to pay for the policy, the insureds could make gifts to the trust, but they might not like the gift tax effects. Or they could lend premiums to the trust, but they might not like the resulting interest rate effects. With nonequity split dollar arrangements, the size of the annual gifts to the ILIT can be extremely low, as they are based on just the value of the insurance coverage that is controlled by the ILIT. Participants in this webinar will leave with a clear and practical understanding of this concept. 

You will learn to: 
  • Explain the purpose and structure for using a nonequity split dollar arrangement in an irrevocable life insurance trust
  • Examine a case study that demonstrates the advantages of utilizing the nonequity split dollar design
  • Understand the “special ownership rule” and how it creates the ability to fund large premiums with exceedingly small gift tax amounts
  • Demonstrate the long-term effects of a nonequity split dollar arrangement and several alternatives for terminating the plans

REGISTER

This Webinar is Sponsored by 

Principal - Logo-1

Continuing Education & additional information provided below.

Thursday, September 10, 2026

12:00 pm - 1:00 pm eastern

 

Registration Fee*

 

Live Event:

FREE for Members

$59.00 for Non-Members

 

CFP Credit: $5

CPE/Accounting Credit: $5

Prof. Recertification/PRP (American College) Credit: $5

 

*Registration Fee includes live webinar, presentation material, and access to the archived program

SPEAKERs

April Caudill, JD, CLU, ChFC, AEP (Distinguished)

Director of Business and Advanced Solutions at Principal Financial Group

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Director of Business and Advanced Solutions at Principal Financial Group

April Caudill, JD, CLU, ChFC, AEP (Distinguished)

April Caudill, JD, CLU, ChFC, AEP (Distinguished) is a Director of Business and Advanced Solutions at Principal Financial Group, providing tax and legal support for advanced business and estate planning cases. The Principal Advanced Solutions team offers consulting services in the business market, including informal business valuations, buy-sell agreement reviews, business succession planning, key employee benefits, and estate planning for business owners and their key employees. Prior to joining Principal in 2015, April was an advanced planning attorney for two other major carriers, and was the managing editor of Tax Facts at the National Underwriter Company, where she worked for 19 years. She was the national president of the Society of Financial Service Professionals in 2012, and the recipient of its Kenneth Black, Jr. Leadership Award in 2014. In 2024, the National Association of Estate Planners & Councils inducted April into its Hall of Fame. A prolific author, she is a three-time winner of the Ken Black Jr. Journal Author Award in 2002, 2018, and 2020. In addition to Tax Facts and dozens of articles in the Journal of Financial Service Professionals, April has contributed to a number of other publications. She is a graduate of the University of Cincinnati and the Salmon P. Chase College of Law, and is licensed to practice law in Ohio.

Dan Finn, JD, CLU, CFP

Director in Principal’s Business and Advanced Solutions division

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Director in Principal’s Business and Advanced Solutions division

Dan Finn, JD, CLU, CFP

Dan Finn, JD, CLU, CFP is a 1994 graduate of the University of Wisconsin law school. He has over 25 years of experience helping clients and their advisors in the realms of business, estate, and retirement planning. Since late 2023, Dan has been a Director in Principal’s Business and Advanced Solutions division, where he assists financial professionals and their clients with buy-sell agreements, nonqualified deferred compensation plans, and related business topics. Before joining Principal, Dan had spent 25 years with Northwestern Mutual, where as a senior director in the advanced planning area, he consulted with advisors, delivered presentations, and wrote multiple articles (including for national publications “CPA Journal” and “Estate Planning” magazine). He was also the director of NM’s trust services department for 3 years. In addition to his law degree, Dan holds a CLU and CFP designation.

 

CONTINUING EDUCATION INFORMATION

Educational Level

Intermediate

CE Credits

1 CFP® credit has been applied for.

1 Professional Recertification/PRP (American College) credit has been applied for.

1 CPE (accounting) credit has been applied for.
-CPE Prerequisite: Basic understanding of split dollar life insurance
-CPE Advanced Preparation: None
-CPE Delivery Method: Group Internet Based
-CPE Program Level: Intermediate

National Association of Insurance and Financial Advisors (NAIFA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. 

Refund Policy for webinars: If you are not satisfied or cancel your registration, a credit will be issued for a future program. Credits are valid for one year. For more information regarding administrative policies on complaints and refunds, please contact our office at 877-866-2432.

Additional CE Credit Info:
$5.00 fee per credit.

You must participate in the live webinar in order to earn CE credits and must be logged in to the web portion. For those requesting credits, a certificate of completion will be emailed to you about a week after the webinar, upon successful completion of the webinar. For CFP® credit, NAIFA will report your credit to the CFP Board for you after the webinar.

Note that state insurance CE credits are not available for this webinar.

ADDITIONAL INFORMATION

 

Registration Info

Upon registration, you will receive a confirmation email from NAIFA as well as a separate email from Zoom with your link to join the webinar.

NAIFA members: When registering, sign in using your email address and password to get the member rate and to pre-populate the registration fields.

 

Presentation Material

Your confirmation and reminder emails will include the link to access the PowerPoint/presentation material.

 

Program Archive

This program will be recorded and archived and the link to the recording will be emailed to all registrants about a week after the webinar. 

Can’t attend the live webinar? Register and you will automatically be sent the recording link.

 

 

 

 

Thank you Sponsors!

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