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RABY BROS. ON 'DEAD PEASANTS' AND INSURABLE INTERESTS
May 27, 2005
The TaxProf has made available the previously-firewalled article, "Life Insurance Without an 'Insurable Interest'," to those without subscriptions to Tax Analysts. The article, by Burgess and William Raby, talks about the recent Tillman case, in which a corporation's right to proceeds on on employee life insurance policy was lost because the company had no "insurable interest" in the employee.
We discussed the case here.
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