| http://www.w3.org/ns/prov#value | - Five individuals.The lesser of 5% of the total officers and employees of the company or 20 individuals.taxmap/pubs/p535-014.htm#en_us_publink1000243130Exceptions for pre-June 1997 contracts.(p13)You can generally deduct the interest if the contract was issued before June 9, 1997, and the covered individual is someone other than an employee, officer, or someone financially interested in your busine
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