Number: RL33414
Title: Corporate Owned Life Insurance (COLI): Insurance and Tax Issues
Authors: Baird Webel, Government and Finance Division 
Abstract: This report begins with a general background on COLI, followed by an overview of the congressional activity of the past few years. It then addresses federal limitations on COLI from previous years, discusses state approaches to the issue, and concludes with an analysis of the issue from a public-finance perspective. It will be updated in the event that legislation dealing with COLI progresses.
Pages: 11
Date: May 29, 2007