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You earned it... We'll help you keep it.
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Preserving and expanding opportunities for advanced life insurance planning through effective federal legislative and regulatory advocacy, information on key developments, and forums to help top practitioners increase their expertise and become more politically involved for the benefit of their clients.
All reports are in PDF format and must be viewed with Adobe Acrobat Reader.
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The Washington Report
October 11, 2010 New Tax Return Preparer Registration Requirement May Include Form 5500 Preparers
October 8, 2010 Transfer of Portion of Annuity Contract in Exchange for Another Annuity Is Tax-Free Under IRC 1035
October 5, 2010 General Estate and Gift Tax Developments: July 2010
September 29, 2010 In-Plan Roth Conversions and Partial Annutization of Nonqualified Annuity Contracts Permitted Under Small Business Jobs Act of 2010
September 27, 2010 Court Rules That Statements Made Prior to 2004 Regarding Revenue Code Section 412(i) Plan Do Not Constitiute Fraud
September 23, 2010 Minority Leader McConnell (R-KY) and Sen. Grassley (R-IA) Introduce Bill Including $5 Million Estate Tax Exemption With 35% Marginal Rate, Reunification of the Estate and Gift Taxes, Portability, and Opt In Provision for 2010
September 22, 2010 JCT Describes Provisions of Obama's FY 2011 Budget Proposals, Including Proposed Taxation of Life Insurance and Estate and Gift Taxes
September 21, 2010 Agents Are Sued In Failed "STOLI" Arrangement
September 17, 2010 General Estate and Gift Tax Developments: June 2010
September 12, 2010 Report by President's Economic Recovery Advisory Board on Tax Options for Simplifying the Tax Code and Encouraging Retirement Savings
September 10, 2010 AALU Submits Comments to SEC on Its Study Of Broker-Dealer And Investment Adviser Standard Of Care Regulatory Obligations
September 9, 2010 General Estate and Gift Tax Developments: May 2010
September 7, 2010 Court allows Reformation Of Scrivener's Error In Qualified Retirement Plan Document
September 2, 2010 President's Economic Recovery Advisory Board ("PERAB") Suggests Review of "Tax Expenditures" for the Inside Build-up on Life Insurance Savings
August 31, 2010 General Estate and Gift Tax Developments: April 2010
August 25, 2010 Automatic IRA Act of 2010 Introduced in th House and Senate
August 20, 2010 Taxpayers Are Taxable On Insurance Rebates
August 18, 2010 GAO and SEC Issue Perorts on Lif Insurance Settlements
August 17, 2010 Lawyers Ask Treasury to Set Two Generation Limit on GST Exemption
August 10, 2010 Election of Alternative Amortization Schedule under the Pension Relief Act 2010
August 6,2010 Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010
July 29, 2010 New Fee Disclosure Requirements for Service Providers to ERISA Palns
July 27, 2010 Sens. Baucus and Reid Offer Substitute Amendment to H.R. 5297 (the "Small Business Jobs Act of 2010") With Provisions Permitting Partial Annuitization of Certain Annuity, Endowment and Life Insurance Contracts
July 22, 2010 Appellate Court Upholds Challenge to SEC Regulations of Fixed Indexed Annuities ("FIAs")
July 21, 2010 Senators Kyl and Lincoln Introduce "Motion to Commit" H.R. 5297 (the "Small Business/Jobs" Bill) to the Senate Finance Committee With Phased-In 5 Million Estate Tax Exemption and 35% rate
July 16, 2010 Department of Labor Issues Regulations Addressing Fee Disclosure Requirements for Qualified Plans
July 15, 2010 Tax Court Affirms IRS Levy on IRA for Unpaid Income Tax
July 13, 2010 Attorney May Be Liable to Executor for Damages for Negligent Advice With Respect to Decedent's Life Insurance Policy
July 9, 2010 Review of Major Expiring Bush and Obama Tax Cuts
July 9, 2010 Executive Compensation Provision Included in Dodd-Frank Wall Street Reform and Consumer Protection Act Passed by House of Representatives
July7, 2010 Legislative Update and Outlook: July 4th Recess
July 7, 2010 Senator Baucus (D-MT) and Landrieu (D-LA) Introduce Amendment to Small Business/Jobs Bill Without 10-Year GRAT Term Limitation
July 1, 2010 Tax Court Rules That IRS Lien on Participant's Interest in Qualified Plan Survives Bankruptcy Discharge
June 30, 2010 2010 Summary of Federal and Estate Tax Relationship in Post-"Decoupled" World
June 28, 2010 Senators Introduce Retroactive Estate Tax Bill With Graduated Rates, Family Farm and Conservation Easment Exemptions and Reform Provisions
June 28, 2010 President Obama Signs Medicare "Doc Fix" Bill That Includes Pension Funding Relief
June 22, 2010 Planning For Transfer to GST-Exempt Life Insurance Trust During 2010
June 18,2010 General Estate and Gift Tax Developments: March 2010
June 17, 2010 New Proposed Accounting Rules Require Mark-to-Market of Financial Instruments
June 16, 2010 House Passes Small Business/Jobs Act That Includes Minimum 10-Year GRAT Term Requirements as Revenue Raiser
April 21, 2010 General Estate and Gift Tax Developments: January 2010
April 19, 2010 TARP Special Master Rules on 2010 Compensation Packages for Top 25 Executives and Request Compensation Information from All 419 Firms that Received TARP Assistance Prior to February 17, 2009
April 13,2010 Supreme Court Will Not Review Decision Holding That Life Insurance Premium Payments Made By Partnership on Behalf of Doctors and Their S Corporations Are Non Deductible By or Income To Individuals Doctors
April 13, 2010 IRS Rules That 72(t) 10% Penalty Tax Does Not Apply to Uneven, Nonperiodic IRA Withdrawals Made by Disabled Taxpayer Prior to Age 591/2
April 12, 2010 2.9% Tax on Investment Income Proposed in President's Health Care Blueprint Increased to 3.8% in Final Bill; May Impact Surrenders and Sales of Life Insurance Contracts
April 12, 2010 Health Care Legislation Tax Provisions
April 7, 2010 Congressional Research Services Issues Report on Status of IRA Charitable Rollover Legislation
April 1, 2010 Update onEstate Tax Reform: Developments and Dynamics
Mach 31,2010 2010 AALU Annual Meeting & Issue Risk and Opportunity
March 30, 2010 House Pases Jobs Act That Includes Minimum 10-Year GRAT Term Requirements as Revenue Raiser
March 26, 2010 IRS Updates 2009-2010 IRS Guidence Plan
March 22, 2010 Tax Cout Holds That Value of Life Insurance Contract Sold to Participant Under Pension Rescue Technique Is Not Reduced by Surrender Charges
March 19, 2010 Insurer Files Complaints Against Broker and Trustees in "STOLI" Cases
March 17, 2010 IRS Again Suspends Certain IRC Section 6707A Penalties On Unreported "Listed Transactions"
March 16, 2010 Labor Department Proposess New Rules on Investment Advice
March 15, 2010 Stranger-Initiated Annuity transactions Insuring Lives of Terminally Ill Give Rise to Litigation
March 2, 2010 Insurance Company Sues to Prevent Rescission of Life Insurance Policies Issued to Nonprofit Organization
February 24, 2010 Senators Wyden (D-OR) and Gregg (R-NH) Introduce Comprehensive Income Tax Reform Bill
February 22, 2010 NY State Final Producer Compensation Regulation
February 19, 2010 Tarp Special Master Rules on Compensation Packages for Second Tier Of Top Executives With Firms Receiving Exceptional Assistance
February 11, 2010 The Labor and Treasury Departments Request Information on Retirement Plan Lifetime Annuity Distributions
February 10, 2010 IRS Rules on Certain Qualified Plan Aspects of Variable Annuity Contracts That Provide Guaranteed Withdrawal and Lifetime Benefits
February 10, 2010 IRS Treats Certificate Issued To Individuals Under Gruop Contract As an Annuity Contract And Dividends In Related Investment Account As Capital Gain
February 8, 2010 Obama Budget Details Proposed $90 Billion Fee on Largest Financial Firms
February 4, 2010 IRS Issues Advance Clarification on Meeting of New COde Section 2511(c) and its Tax Treatment of Transfers in Trust
January 4, 2010 General Estate and Gift Tax Developments: October 2009 |
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