The Trusted Path

AALU Washington Reports 2011


DOL Proposes Added Disclosures for Plans with Target-Date Funds
Trustee and Non-Fiduciary Family Member Found Liable for Breach of….
Taxpayer Was In Constructive Receipt of Income When Insurance Company….
Court Rules That NEA Did Not Maintain or Establish an ERISA Plan Through….
Taxpayers May Not Reverse Required Minimum Distributions Taken During….
Life Insurance Planning Opportunities Under New Transfer Tax Provisions….
Employee Benefit Returns Exempt From PTIN Requirements
General Estate and Gift Tax Developments: October 2010
Will 2011 and 2012 Taxable Gifts Be “Clawed Back” After 2012?
General Estate and Gift Tax Developments: November 2010
Tax Court Imposes Taxable Income At Substantial Value In Section 419A….
Internal Revenue Service Releases Taxpayer-Friendly Rulings on Executive….
Claw Back Scenario Should Not Deter Planners in 2011 and 2012
Shareholders of Life Settlement Broker Bring Class Action Suit for Damages….
Inclusion of Rider In Long-Term Care Contracts Will Not Change Tax Treatment….
Tax Court Rules on Value of Life Insurance Policies Distributed From 419A….
Administration’s Budget Contains Old and New Proposals Regarding Insurance….
IRS Treats Certificates Issued To Owners of Managed Investment Accounts As….
Insurance Company Will Be Treated as Owner of Investments Underlying Variable….
IRS Treats Certificates Issued To Individuals Under Group Contract As an Annuity….
Calls for Increased Regulation of Proxy Advisory Firms
Clarification to Report on Administration’s Dividends Received Deduction Proposal….
IRS Issues Guidance On Termination of 403(b) Plans
Long Term Care Rider Added to Certain Fixed Variable Annuity Contracts Will Be….
Exception From Section 264(f)(1) Pro Rata Interest Disallowance Rule Does Not….
General Estate and Gift Tax Developments: December 2010
Tax Court Rules That Annuity Payments Are Includable in Gross Income; IRS….
Court Dismisses Misrepresentation and Fraud Claims Against Consultants….
General Estate and Gift Tax Developments: January 2011
IRS Rules That Demutualization of Mutual Holding Company Has No Immediate….
IRS Releases New 2010 Gift and GST Tax Returns and Revised Instructions
Seven Federal Regulatory Agencies Jointly Propose Rules on Incentive-Based….
General Estate and Gift Tax Developments: February 2011
Bipartisan Group Proposes Total Repeal of Estate and GST Taxes
Court Dismisses Amended Complaint Alleging Misrepresentation and Fraud Against….
Court Determines damages for Breach of Contract by Life Insurance Company….
Bipartisan Group of Ways and Means Members Sends Letter to Treasury Citing….
IRS Postpones Due Date of Form 8939 (Allocation of Increase in Basis for Property….
IRS Requests Comments on Form 8925 – Annual Information Return Required for….
SEC to Propose Rules Exempting Insurance From Definition of “Swap” and….
Treasury Responds to Bipartisan Ways and Means Letter Citing Concerns with….
General Estate and Gift Tax Developments: March 2011
IRS Treats Certificates Issued To Owners of Managed Investment Accounts As….
Joint Committee Recognizes Potential Need for Technical Correction to 2010 Tax….
Treasury Announces New Federal Advisory Committee on Insurance
Amendments to Tax Exempt Organization’s Deferred Compensation Plan Will Not….
IRS Approach to Section 6707A Penalties on Unreported “Listed Transactions”
IRS Attempts to Clarify Application Reporting Rules (FBAR and FACTA) to Life….
California Appeals Court Rules That Lincoln Life May Not Rescind $20 Million STOLI….
Single Premium Annuity Contract Providing for Fixed, Increasing Annuity Payments….
Supreme Court Rules That ERISA § 502(a)(1)(B) Does Not Authorize Reformation of….
Tax Court Rejects IRS Argument that Surrender Charges Should Be Ignored in….
DOL Proposes to Extend Compliance Dates for Fee Disclosure Rules
CBO Considers options for Altering Income Tax treatment of Charitable Giving
Court Orders Partial Discovery of Documents Sought in Suit Against Insurer for….
General Estate and Gift Tax Developments: April 2011
Treasury Responds to Sens. Casey’s (D-PA) and Toomey’s (R-PA) Requests for….
Recent Administrative and Judicial Rulings Confirm Applicability of Simplified Method….
Joint Committee On Taxation’s Review Of Revenue Provisions In Administration’s….
Tax Court Holds That A Claim “Loan” Against Life Insurance Funding The Insured’s….
Policy Proceeds Are Includible In Gross Estate of Insured Who Retained Right….
Annuity Contracts Held By Trust Will Be Treated as Held By “Natural Person” for….
GAO Issues Report Relating to QSERPs
IRS Liberalizes Treatment of Partial Exchanges of Annuity Contracts
General Estate and Gift Tax Developments: May 2011
Regulations Proposed to Clarify Revenue Code § 162(m) Performance-Based….
10-Year GRAT Limitation Included in Trade Bill As Revenue Offset
SEC Finalizes Rule to Exempt Many “Family Offices” From Requirement to….
IRS treats Contracts Issued To Owners of Managed Investment Accounts as….
2011 Summary of Federal and State Estate Tax Relationship in a Post….
DOL Extends Compliance dates for Fee Disclosure Rules
Injunction Sought by Department of Justice Regarding Welfare Benefit Plans….
IRS Treats Contracts Issued To Owners of Managed Investment Accounts as….
Taxpayer’s Withdrawals From Retirement Annuity Are Taxable Income
Taxpayers Have Income When Husband’s Life Insurance Policy Matures
IRS Releases Guidance for Making Carryover Basis Election for 2010 Estates
General Estate and Gift Tax Developments: June 2011
IRS Releases Interim Guidance on Annuity, Life Insurance, and Long-Term Care
Wal-Mart Agrees to Settlement of COLI Class Action Case
Court Again Dismisses Several Causes of Action in Suit Against Insurer for….
Plaintiff Files Class Action Complaint Against Met Life Alleging Premium….
2011 – 2012 IRS Guidance Plan: EGT & Insurance Matters
Federal Appeals Court Affirms That Taxpayers Realized Income on Application….
Tax Court Finds that Assets Transferred to Family Limited Partnership Are….
IRS Releases 2011-2012 Priority Guidance Plan Containing Employee Benefit Items
General Estate and Gift tax Developments: July 2011
DOL to Re-propose New Definition of “Fiduciary”
Enron CEO Did Not Realize Income on Sale of Annuity to Corporation
General Estate and Gift Tax Developments: August 2011
Answer Filed in 419A Welfare Benefit Plan Case
Delaware Supreme Court Finds Policies Obtained With Intent to Transfer Them to….
President’s Deficit Reduction Plan Modifies Transfer-for Value Rules, Imposes New….
IRS Releases 2012 Inflation-Adjusted Estate and Gift Tax Amounts; Reunified Estate….
IRS Rules That Settlement Agreement Is Treated As Collective Bargaining Agreement…
IRS Releases Update on COLA Figures for Retirement Plans for 2012
PA District Court Rules Against Insurer in “STOLI” Case
A Look-back at Clawback: Why 2011 and 2012 Gifts are Still Good Planning
IRS Rules That Creating Different Classes of Annuity Providers Does Not Affect the….
Ruling Permits 412(i) Lawsuit to Proceed in Federal Court Under ERISA
Treasury Appoints Members of the Federal Advisory Committee on Insurance
General Estate and Gift Tax Developments: September 2011
Final Investment Advice Rules Issued by Department of Labor
IRS Reverses Its Position Relating to “All Events Test” and Bonus Pool Payable….
Life Insurance Company of North America Seeks Reversal of Class Certification….
IRS Rules Favorably on Use of “Power of Substitution” in Life Insurance Trust
Rep. McDermott (D-WA) Introduces Estate Tax Bill With $1 Million Unified Exemption….
Transfer of Partnership Interests in Exchange for Termination of Private Annuity Is….
General Estate and Gift Tax Developments: October 2011


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