TY - BOOK AU - Shenkman, Martin M. AU - Harris, R. L. TI - Tax court decision affirms beneficial split-dollar transactions SN - 0732-8435 U1 - DPer 657.05 C33 Apr - Sept 2016, v86 n4-9 PY - 2016/// CY - New York: PB - The New York State Society of CPA KW - Estate planning KW - Tax planning N1 - The CPA Journal ER -