TY - BOOK AU - Shapiro, Andrew I. TI - Transfer for valuable consideration: tax issues when transferring a life insurance policy SN - 0732-8435 U1 - DPer 657.05 C33 Sept - Dec 2012, v. 82 n. 9 - 12 PY - 2012/// CY - New York: PB - The New York State Society of CPA KW - Insurance N1 - The CPA Journal ER -