id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2194	Law Review, Indiana	Taxation	1975	5	.pdf	application/pdf	2449	116	60	The trial court held that these funds were life insurance proceeds payable to a designated beneficiary and thus were exempt from the Indiana inheritance tax. The court held that as long as a third party employer's pension plan involves the essential elements of risk for the parties, it can operate as a conduit for life insurance proceeds; and the employee's beneficiary, although paid from the fund established and maintained by the employer, will not the subject to Indiana inheritance tax on the proceeds.	cache/inlawrev-2194.pdf	txt/inlawrev-2194.txt