BOLI Financial Institution Letter -FDIC
http://www.fdic.gov/news/news/financial/2004/fil12704.html
OCC 2004-56
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FASB Technical Bulletin No. 85-4: Accounting for Purchases of Life Insurance
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101(j)
http://www.irs.gov/irb/2008-15_IRB/ar10.html
http://www.irs.gov/irb/2009-24_IRB/ar11.html
409A
http://www.irs.gov/Retirement-Plans/409A-Nonqualified-Deferred-Compensation-Plans
Top Hat Rules
http://www.benefitsinbrief.com/article/top-hat-primer