Charles Ratner of Ernst & Young reports: Well, now we have them. On Sept. 11, the Treasury Department and Internal Revenue Service issued the final split dollar regulations. If these regs look familiar, it's because they're a virtual composite of the two sets of proposed regulations put forth in 2002 and 2003. Pending a closer inspection of what the government has wrought, here's a quick look at what the final regulations do, what they don't do, and most importantly, what planners ...

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