Most people think of life insurance as something you buy to protect your family, but in the corporate world, it serves an entirely different purpose. Corporate-owned life insurance, or COLI, is a ...
On July 9, 2026, the U.S. Treasury Department (Treasury) and the Internal Revenue Service (the IRS) issued final regulations (T.D. 10052, 91 Fed. Reg. 42345) (the 2026 Regulations) that provide ...