Life Insurance News
Books
An
Historical Analysis of the Tontine Principal
Harvard Law Review – Keeton 1970 – Insurance
Law Rights at Variance with Policy Provisions
The
Incontestable Clause – L. M. Villaronga
The Suicide Case – James
L. Nolan
Articles
2003
Insurance Tax Year in Review: Part I -- Federal Tax Matters - by Richard J. Burness,
Gregory L. Stephenson, and J. Howard Stecker
2003
Insurance Tax Year in Review: Part II - Product Tax Matters - by Frederic J. Gelfond
2003
Insurance Tax Year in Review: Part III - State and Local Tax Matters - by Richard J. Burness and
Rick Carlson
2003
Insurance Tax Year in Review: Part IV -- International Tax Issues - by Diana
Chapman, Jim Cohen, Mary Gillmarten, and Richard Safranek
2005 Insurance
Tax Year Review: Part I -- Federal Tax Matters
A—Definition Of "Life
Insurance" For Income Tax Purposes
A—Rights Of Creditors In Insurance
B—Digests Of Insurance Exemption Laws
B1—Taxation
Of Proceeds Payable At Death
C—Taxation
Of Proceeds Payable During Life
C—UL
And VUL—Tax Advantaged Asset Accumulation
D—Gain
Or Loss On Surrender Or Sale
E—Non-Taxable
1035 Exchange Of Contracts
F—Tax
Treatment Of Premium Payments
G—Tax
Treatment Of Policy Loan Interest
AALU and NAIFA Urge Revision of
Proposed Split-Dollar Regs
ACLI Urges Changes in Proposed
Welfare Benefit Fund Regs
AICPA Letter Suggests Changes to
Proposed Split-Dollar Regulations
A TV Show
Exploits a Craze and Aids Charitable Causes
A Win-Win Option for Charity
and Tax Policy
Act 218 of 1956 Life
Insurance Code
The Adequacy of Life
Insurance Coverage in U.S. Households
Americans' Life
Expectancy Rose to Record High in 2003
Amounts Received
As An Annuity
Annuities and Individual Welfare
Can Life Insurance Be Used To Hedge
Payout Annuities
Are
Life Insurance Company Downgrades on the Rise?
Attorney
Points Out Inconsistencies in Split-Dollar Regs
Bankers
Association Says Definition of Trust Income Conflicts With State Law
Bankers Quarterly BOLI in
the Community Bank
Cancellation
Of Policy Subject To Loan Can Generate Taxable Income
Cash
Surrender Value Is Includable in Income – Jensen v Commissioner of Internal
Revenue
Darlene
Chandler - IRS
Considers Trust A `Natural Person' For Annuity Purposes
Charities
Look to Benefit from New Twist on Life Insurance
Charitable Giving 2003: Big and Small
Combining Life Insurance
and Annuity Policies to Create a Financial Engine for a Nongrantor CLAT
Consultant
Comments on Proposed Employee Benefit Plan Regs – Russell J. Mueller
Congress
Moves To Crack Down On Investor-Owned Life Insurance
Cox Bill Would Let Individuals Deduct
Health Care Costs
Albert B.
Crenshaw, Certain
Life Insurance Policies Benefit Some More Than Others
Collateral
Opportunities and the Secondary Market
Credit
Protection and Life Insurance – January 2006
Creditor
Protection for Life Insurance and Annuities
Defend Insurable
Interest – Or Else
Definition
Of "Life Insurance" For Income Tax Purposes
Delaware
Court of Chancery Again Dismisses Wal-Mart
DOL Ruling on Life Insurance and
Qualified Plans
Duhaime vs. John
Hancock – US Court of Appeals
Writer Criticizes
Proposed Regs on Split-Dollar Life Insurance Plans – John Peluso
Definition Of
"Life Insurance" For Income Tax Purposes
Exceptions Take a Toll on Preferred Life
Underwriting, Swiss Re Finds
Executive Brief Premium
Finance Plus
Executive
Brief Life Settlements
Executive Brief
Settlement with a Paid Up Policy
Ever Cheaper:
Getting a Deal On Your Term Life Insurance - By KAREN DAMATO - February 21, 2007
Federal
jury in Las Vegas awards $11.6 million in insurance lawsuit
Financial Strength of
Life-Health Insurance Companies – Insurance Forum Sept. 2003
Financial Strength of
Insurance Companies – Insurance Forum Sept. 2004
For Charities, a New
Twist in Raising Money: Corporate Investors in Life-Insurance Policies
`Free' Life Insurance:
Risks and Costs of Non-Recourse Premium Financing
Funded Credit
Shelter Trusts as Potential Purchasers of Life Insurance
General
Explanations of the Administration’s Fiscal Year 2006 Revenue Proposals
Grassley Introduces
Bill to Target Abuse of Life Insurance Contracts by Exempt Orgs
HELVERING v. LE
GIERSE, Cite as 25 AFTR 1181 (61 S.Ct. 646), 03/03/1941 , Code Sec(s)
How
Long Will Traditional Life Products Hold Their Appeal?
How to
Tax Some Insurer’s Shares
Income Tax
Aspects of Buy-Sell Planning Using Life Insurance
Industry
Says There Is No Authority To Limit Split-Dollar Tax Status
Innovative Planning
With `No Lapse Guarantee' Life Insurance
Inside MassMutual
Scandal, An Angry Wife Sparked Probes
Conrad-Smith-Keating
Letter – State
Expansion of Insurable Interest
Insurance
Forum 2005 Ratings Issue
Insurance
Commissioners Sue Vatican Over Frankel
The Insurance Funded
Family Bank
Insurance
Programs Are Not All Alike
Insights & Strategies
9-02 Income
and Gift Tax Planning
The Insurable
Interest Requirement for Life Insurance: Recent Developments
Insurable Interest
Rules for Charities—What’s it all about?
Insurance Forum – Secondary
Guarantees, Marketers, Actuaries, Regulators and a Potential Disaster for the
Life Insurance Business
Insurance
Industry Targets Seniors
Insurance
Plans of Top Executives Are in Jeopardy
Insurance
Salesman Denied Deductions
Intra-Family Tax-Deferred
Transactions Combined with a VUL Policy
IRS
Issues Formal Guidance on Investor Control for Variable Contracts
IRS Issues
Proposed Regs on Split-Dollar Life Insurance
IRS
Rejects Crummey Powers for Charitable Beneficiaries of Irrevocable Trust (CC
03-26)
IRS
Revokes Adverse Ruling on Contributions of Life Insurance
IRS
Schedules Hearing on Proposed MRD Regs for Annuity Contracts
Japan
Passes Law Allowing Life Insurers to Cut Payouts
Japanese Insurers - Ready for the next tsunami?
David Cay.
Seymour
Goldberg Advisory Opinion on PTE 92-5
Larger Than Life
– Bloomberg
Late in Life, Finding a Bonanza
in Life Insurance
Lehman Brothers – Everybody,
Not Just MET, Shaving Tables
The Liberation of
Life Insurance - WSJ
Steve
Leimberg, PLR 200244023 – Using Annuity to Preserve
Stretchout for Retirement Benefits
Steve Leimberg Now Back To Tuka And Disability Income Rules
Steve Leimberg, REG-164754-01 Split-Dollar Life Insurance Arrangements
Steve Leimberg, Rev. Rulings 2003-91 and 92 - Private Placement Variable Life
Steve Leimberg, Rev. Rul
2005-40 - Risk Shifting and Risk Sharing Essential for Favorable Tax Treatment
of Insurance
Steve Leimberg
Split Dollar
Proposed Regs – Take II
Steve Laimberg Split Dollar Regs Part I
Life
Insurance Industry Responds to Advisory Panel’s Federal Tax Reform Options
Life-Insurance
Premiums to Drop Again Next Year – WSJ 10/12/05
Life
Insurance: The Only Guaranteed Key to Success in Wealth Transfer Tax Planning
Life
Insurance Transactions as Unrelated Business Taxable Income
Life Insurance
Without an 'Insurable Interest'
Life
Insurer’s Face A Profit Squeeze
Life Insurers Raise
Coverage Limits
Life Insurers
Charge Consumers More For Splitting Up Premiums
LTR 200314009 Scrivener's Error Won't Cause Trust's Inclusion In Estate
LTR 200247006 Policy
Transfers Between Couple's Trusts Are Disregarded For Tax Purposes
LTR 200240052 Deferred Annuity Plan's Investments Not Disqualified By
"Blended" Returns
LTR 200243047 Annuity Swap Is Tax-Free
LTR 9604001 Split-Dollar Arrangement Results In Current
Income To Insured
LTR 9636033 Payments Under Private Split-Dollar
Arrangement Are Not Gifts
Manulife
Bush
Administration Releases Proposed Budget, Tax Plan
MassMutual Urges
Modifications to Proposed SDLI Regs
MassMutual
Agrees to Settle Suits for More Than $130M
MEC Endowment Contract (MEC) Rules
MEC Tax Implications
MetLife
Near Deal for Citigroup Unit
Michigan Insurance Code
of 1956
Missouri Agency
Sues KPMG For Role in Collapse of Insurer
Moody’s - Moody’s
2003 Review and 2004 Outlook for the U.S. Financial Guaranty Industry
Moody’s
– Moody’s Credit
Policy
Moody’s
– Non-Participating
Rated Issuers
Moody’s
– The Effectiveness
of Credit Ratings as Indicators of Relative Industry Default Risk
Moody’s
- U.S.
Life Industry Exposure to Parmalat Is Manageable, But AFLAC Had Surprisingly
Large Position
Moody’s
- Moody's
Views on Current Conditions in the US Life Insurance Industry
Moody’s
- Liquidity
Risk Assessment: Manufacturers Life Insurance Company
Moody’s - Rating
Transitions and Defaults Conditional on Watchlist, Outlook and Rating History
Moody’s - Investors’
Public Access to Information in the US Life Insurance Industry
Moody’s - The Performance of
Moody's Corporate Bond Ratings: March 2004 Quarterly Update
Moody’s - Moody’s
Global Insurance Risk Monitor Spring 2004
Moody’s - French Life Insurance
Moody’s - The
Effects of Aging on Public Sector Pensions and Healthcare Systems: A Rating
Agency Perspective
Moody’s - Financial
Guarantors Pursue Modest Diversification Outside Core Business
Moody’s - Chinese
Life Insurance Industry Outlook
Moody’s - Moody’s
Portfolio Risk Model Results Update
Moody’s - Lloyd's of London:
Improved Policyholder Security and Enhanced Management Processes
Moody’s - UK Life Insurance
Moody’s - Beware of What
You Price For: Credit Implications of UL Secondary Guarantees for U.S. Life
Insurers
Moody’s - Credit
Issues and Trends for US Life Insurance
Moody’s - Rating
Triggers in the Financial Guaranty Industry: 2004 Update
Moody’s - Update: Rating Triggers
in the U.S. Life Insurance Industry In 2004
Moody’s – Insurance Company Ratings
Mortality Swaps And Tax
Arbitrage In The Canadian Insurance And Annuity Markets
Mortality
Data Becoming More Critical - by Jim Connolly
Naic Viatical
Settlements Model Act
NALU - Insurable
Interest Concerns Mobilize Industry Groups
NALU - Securitization
Of Life Settlements: A Pivotal Phase In The Product Life Cycle
NALU - Insurable
Interest On NCOIL Agenda
NALU - Insurance
Patents Invite Disruption
NALU - IRS
Limits Use Of Life Hedge Fund Wrappers
NALU - A
Better Fit Needed For Life Sales In Banks
NASD
Chairman Eyes Secondary Life Market
National Underwriter – The Life and Health Rankings Are Back!
National Underwriter – Full Disclosure’s Universal Life
Report
New
Insurance Opportunities in Corporate Planned Giving (CC 06-09)
New
Insurance Opportunities in Corporate Planned Giving Part I (CC 06-09)
The New IRS
Guidance on Life Insurance Valuation: Implications for Pension Rescue (CC
04-07)
New York
Insurance Department Invalidates SOLI Scheme (CC 06-04)
New
York Insurance Dept opinion letter on insurable interest on SOLI
News Analysis: The Thin End of the
Wedge on Deferred Compensation
Newsletter,
Benefit-News #280-4,
Newsletter, Benefit-News #280-5,
Notice 2001-10 IRS Announces Interim Guidance For Equity
Split-Dollar Life Insurance Arrangements
Notice 2002-8 Section 7872 -- Below-Market-Rate Loans
Notice 2002-8 Sec. 7872 Treatment of loans with below-market
interest rates
Notice 2002-45 2002-28 I.R.B. 93 IRS Provides Rules On Health
Reimbursement Arrangements
Old Line Life
Insurance Dispute
Partial
Exchange Annuity Transaction is Tax-Free
Planning and Investing With Private Placement
Life Insurance
PA to end 20-year control
of insurer
Patented
Tax Shelter - WSJ
PLR 200120007
Gives Boost to Estate Planning with Life Insurance
PLR Finds
Life Insurance Trusts Not Sufficiently Interrelated to be Reciprocal Trusts (CC
04-28)
PLR
Highlights Application Of Transfer For Value Rule to Grantor Trust to Grantor
Trust Transfer
Principal
Life Implemented Changes to Universal Life Protector - EPP
Protected for Life:
New Policies Cover Economic Downturn – WSJ
Publication
575 (2004) PENSION AND ANNUITY INCOME FOR USE IN PREPARING 2004 RETURNS
Recognizing Life
Insurance's Value – WSJ 5-31-05
Regs Target
Use of Annuity Contracts, Life Insurance as Tax Avoidance Vehicles
Reinsurers
Brace for ‘Triggers’ – WSJ Oct. 2004
Reinsurance
Accounting Has Fresh Anomaly
Rev. Rul. 2002-75: Assignment Of Annuity Contract For
Consolidation Is Tax-Free Exchange
Rev. Rul. 2003-91 Section 61 Gross Income Defined
Rev. Rul. 2003-92 Section 61 Gross Income Defined
Rev. Rul. 55-747 1955-2 C.B. 228
Rev. Rul. 64-328 1964-2 C.B. 11
Rev. Rul. 66-110 1966-1 C.B. 12
Rev. Rul. 67-154 1967-1 C.B. 11
Rev. Rul. 78-420 1978-2 C.B. 67
Rights Of
Creditors In Insurance—Rationale For The Insurance Exemption (CC 03-14)
Ruling
clouds status of insurance trusts
S 993 IS - To
amend the Internal Revenue Code of 1986 to impose an excise tax on amounts
received under certain insurance policies in which certain exempt organizations
hold an interest. (Introduced in Senate)
U.S.
Sales of Offshore Insurance to Foreigners Streamlined But Issues Remain
Sarbanes-Oxley
Won't Affect IRS Approach to Split-Dollar Rules, Says Treasury Official
Sarbanes-Oxley
Won't Effect IRS Approach to Split-Dollar Rules, Says Treasury Official
(short)
Ellen E Schultz & Theo Francis, How
Life Insurance Morphed Into A Corporate Finance Tool
SEC
Eases Life Broker-Dealer Control Rule
SEC
wins round in viatical inquiry
Sec. 61. Gross income defined
Sec. 83 Property transferred in
connection with performance of services
Section
7872 Treatment of loans with below-market interest rates
Sec.
1.79-3 - Determination of amount equal to cost of group-term life insurance
Selecting the
Beneficiary of a Life Insurance Policy
Senators
Urge Caution in Formulating Charity Reforms
Service
Issues Guidance on Insurance Premiums Paid by Parent to Subsidiary
Supplemental
Proposed Split-Dollar Regs Cover Valuation of Economic Benefit
Split Dollar Heckerling Report – Split Dollar Has
Split — So How Do We Finance Premiums Now?
Split
Dollar Split-Dollar Regs
Contrary to Basic Tax Policy, Say Insurance Reps
Split Dollar Addis
v IRS – Contributions to National Heritage Foundation
Split Dollar Planning for
Split-Dollar Under the Latest Prop. Regs.: 20 Questions
Split
Dollar Steve
Leimberg – Final Split Dollar Regs – Part I
Split
Dollar Rev Rul 2003-105 Taxation of
Split Dollar Insurance Arrangements
State
Digests of Insurance Exemption Laws
Stock
Transfer to FLPs Deemed Indirect Gifts Due to Failure to Follow FLP Formalities
Stranger-Owned Life
Insurance ("SOLI"): Killing the Goose That Lays Golden Eggs!
Stranger-Owned Life Insurance
Free insurance? Found money? A good investment? A scam? What is it anyway?
State of New York
Insurance Dept Position
Summary of State
Insurable Interest Regulations
Survey
Points to Public Blind Eye to Fake Insurance
Swiss
Re Life Execs Say Mortality Improvements Not A Sure Thing - by Jim Connolly
Symmetry in the
Concept of Deductible Investment Interest
Tax
Curbs Tax Deferral Strategy – WSJ
The
Ten Most Common Life Insurance Mistakes and How to Avoid Them
Term Insurance Rates: The
Ball Is In The Reinsurer’s Court [PDF]
The
Transfer for Value Tax Trap
The
Transfer-For-Value Rule Causing the Loss of Tax-Free Status
Treasury and IRS Issue
Valuation Guidance for Life Insurance, 412(i) and Pension Rescue
Treasury
Works To Stem
The Inappropriate Use Of Life Insurance And Annuity Contracts
Universal
Life Guarantees FAQs
UL – Beware of What You Price
For: Credit Implications of UL Secondary Guarantees for Life Insurers
UnumProvident
Hit With $84.5M Verdict
Using a Transactional
Analysis to Avoid the Transfer for Value Rule
Using
Life Insurance to Reduce the Tax Bite on Retirement Plan Assets at Death
Valuing
Life Insurance Policies for Tax Purposes
Vaughn Henry – Charity Oversight and Reform
Washington
Report Bulletin on Just Released Economic Benefit Split Dollar Proposed Regs
Wealthy Family Is Suing
Lawyer Over Tax Plan
Writer
Recommends Changes to Proposed Split-Dollar Regs – Kirk D. Sherman
Writer Submits
Suggestions for Proposed Split-Dollar Regs
Writer Suggests Changes to
Guidance on Split-Dollar Arrangements
