21 July 2017 Internal T.I. 2017-0714931I7 F - Retiring allowance - Sick Leave -- attach -- Death Benefit
includes payout on death of accumulated (non-excess) sick leave credits
Death Benefit
14 March 2017 External T.I. 2016-0656101E5 F - Death Benefit -- attach -- Death Benefit
sole shareholder who did not receive salary every year could receive a death benefit/staggered payment
22 February 2016 External T.I. 2014-0525681E5 - Taxation of inherited pension plan payment -- attach -- Death Benefit
payment out of a pension plan to a beneficiary of deceased employee was a pension rather than death benefit payment
30 May 1990 T.I. (October 1990 Access Letter, ¶1460) -- attach -- Death Benefit
12 April 1995 External T.I. 9432335 - DEATH BENEFITS -- attach -- Death Benefit
5 February 1992 T.I. (Tax Window, No. 16, p. 9, ¶1732) -- attach -- Death Benefit
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