How to read the money
Income and expense are whole-filing amounts associated with this lobbyist, not personal compensation or an allocated share.
No topic inference: each bill number appears in source LDA issue text assigned to this lobbyist.
Death Tax Repeal Permanency Act of 2011
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. H.R. 4, "Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidiary Overpayments Act of 2011". H.R. 1259, "Death Tax Repeal Permanency Act of 2011". Treasury Department Explanation of the Administrations FY-2012 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company's general investment and separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2012 Revenue Proposals, Department of Treasury (February 2011), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10).
To make permanent the individual income tax rates for capital gains and dividends.
Specific issues are shown only where the LDA source assigned them to this lobbyist. Targets apply to the associated filing.
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2011 · third_quarter · Q3
See Addendum. S. 1647, The Tax Hike Prevention & Business Certainty Act, bills that would maintain and extend the current tax rates on capital gains and dividends. H.R. 3091, The Tax Hike Prevention & Business Certainty Act, bills that would maintain and extend the current tax rates on capital gains and dividends. No Bill Number - Treasury Department Explanation of the Administrations FY-2012 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company's general investment and separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2012 Revenue Proposals, Department of Treasury (February 2011), "Greenbook". FATCA, Notice 2011-34 - Supplemental notice to Notice 2010-60 providing further guidance and requesting comments under Chapter 4 of Subtitle A of the code. Various proposals regarding deficit reduction with respect to retirement security. Various proposals related to the president's plan for economic growth and deficit reduction as it relates to (1) the tax exempt status of municipal bond interest, capping the amount of tax deductibility on municipal bonds at 28%, below the top tax rates of 35% and 33%; (2) financial transaction tax (9/19/11).
Source: Senate LDA
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 1647, The Tax Hike Prevention & Business Certainty Act, bills that would maintain and extend the current tax rates on capital gains and dividends. H.R. 3091, The Tax Hike Prevention & Business Certainty Act, bills that would maintain and extend the current tax rates on capital gains and dividends. No Bill Number - Treasury Department Explanation of the Administrations FY-2012 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company's general investment and separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2012 Revenue Proposals, Department of Treasury (February 2011), "Greenbook". FATCA, Notice 2011-34 - Supplemental notice to Notice 2010-60 providing further guidance and requesting comments under Chapter 4 of Subtitle A of the code. Various proposals regarding deficit reduction with respect to retirement security. Various proposals related to the president's plan for economic growth and deficit reduction as it relates to (1) the tax exempt status of municipal bond interest, capping the amount of tax deductibility on municipal bonds at 28%, below the top tax rates of 35% and 33%; (2) financial transaction tax (9/19/11).
Retirement Security Needs Lifetime Pay Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Generate Retirement Ownership Through Long-Term Holding Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Generate Retirement Ownership Through Long-Term Holding Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Estate Tax Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Estate Tax Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Low Income Housing Tax Credit Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, to reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, to reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Let Wall Street Pay for the Restoration of Main Street Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Let Wall Street Pay for the Restoration of Main Street Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3948, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4337, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4853, "Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010", became Public Law No. 111-312, provisions relating to capital gains rates, stock dividend tax rates, estate tax, gift tax, and business tax extender relating to Subpart F, active financing income. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10).
Small Business and Infrastructure Jobs Tax Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Fair Playing Field Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Retirement Security for Life Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Wall Street Fair Share Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Wall Street Fair Share Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Bipartisan Tax Fairness and Simplification Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Responsible Estate Tax Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Tax Hike Prevention Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Fair Playing Field Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Job Creation and Tax Cuts Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 3948, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4337, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4853, "Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010", became Public Law No. 111-312, provisions relating to capital gains rates, stock dividend tax rates, estate tax, gift tax, and business tax extender relating to Subpart F, active financing income. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10).
Taxpayer Certainty and Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
Taxpayer Certainty and Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Stop Tax Haven Abuse Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". Health Care Reform, Revenue Income - No Bill Number. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Retirement Security Needs Lifetime Pay Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Retirement Security Needs Lifetime Pay Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". Health Care Reform, Revenue Income - No Bill Number. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Retirement Security Needs Lifetime Pay Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Generate Retirement Ownership Through Long-Term Holding Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Estate Tax Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, to reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Let Wall Street Pay for the Restoration of Main Street Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Regulated Investment Company Modernization Act of 2010
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Certain Estate Tax Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Certain Estate Tax Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". Health Care Reform, Revenue Income - No Bill Number. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Capital Gains and Estate Tax Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Capital Gains and Estate Tax Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". Health Care Reform, Revenue Income - No Bill Number. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Retirement Security for Life Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Retirement Security for Life Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". Health Care Reform, Revenue Income - No Bill Number. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Retirement Security for Life Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009, and for other purposes.
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Stop Tax Haven Abuse Act
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Taxpayer Certainty and Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Taxpayer Certainty and Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Taxpayer Certainty and Relief Act of 2009
Client: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY · Firm: MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". Health Care Reform, Revenue Income - No Bill Number. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2011 · second_quarter · Q2
See Addendum. H.R. 4, "Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidiary Overpayments Act of 2011", enacted into law as P.L. 112-9. Treasury Department Explanation of the Administrations FY-2012 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company's general investment and separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2012 Revenue Proposals, Department of Treasury (February 2011), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10). No Bill Number - Bill to be introduced by Senator John Kerry and Congressman Richard E. Neal for "National Disaster Tax Relief Bill (relating to recent 2011 tornado damage in Massachusetts). FATCA, Notice 2011-34 - Supplemental notice to Notice 2010-60 providing further guidance and requesting comkments under Chapter 4 of Subtitle A of the code.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2011 · first_quarter · Q1
See Addendum. H.R. 4, "Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidiary Overpayments Act of 2011". H.R. 1259, "Death Tax Repeal Permanency Act of 2011". Treasury Department Explanation of the Administrations FY-2012 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company's general investment and separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2012 Revenue Proposals, Department of Treasury (February 2011), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10).
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2010 · fourth_quarter · Q4
See Addendum. S. 3948, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4337, "Regulated Investment Company Modernization Act of 2009", became Public Law No. 111-325. H.R. 4853, "Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010", became Public Law No. 111-312, provisions relating to capital gains rates, stock dividend tax rates, estate tax, gift tax, and business tax extender relating to Subpart F, active financing income. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number. No Bill Number - a possible Senate bill to enact recommendations of President Obama's "National Commission on Fiscal Responsibility and Reform" (12/10).
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2010 · third_quarter · Q3
See Addendum. S. 3773, "Tax Hike Prevention Act of 2010". S. 3786, the "Fair Playing Field Act" - tax treatment of independent contributors. S. 3793, "Job Creation and Tax Cuts Act of 2010", Section 263, exceptions for active financing income and Title III - technical corrections to pension funding legislation. H.R. 4337, "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Jobs Act of 2010", Sections 211-213 - relating to partial annuitization of non-qualified annuities and in-plan Roth conversions. H.R. 6128, the "Fair Playing Field Act" - tax treatment of independent contractors. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2010 · second_quarter · Q2
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability & Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3533, "The Responsible Estate Tax Act". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "American Jobs and Closing Tax Loopholes Act of 2010". H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 5297, "Small Business Lending Fund Act of 2010", provision related topartial annuitization. Financial Crisis Responsibility Fee - To assess a fee or tax on financial services firms to repay TARP losses (No Bill Number). Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2010 · first_quarter · Q1
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. S. 2882, "Taxpayer Responsibility, Accountability and Consistency Act of 2009". S. 2927, "Wall Street Fair Share Act". S. 3018, "Bipartisan Tax Fairness and Simplification Act of 2010". H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 2847, "Hire Incentives to Restore Employment Tax", Section 501, relating to reporting on certain foreign accounts (became Public Law 111-147). H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3905, "Estate Tax Relief Act of 2009". H.R. 4109, "Low Income Housing Tax Credit Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". H.R. 4849, "Small Business and Infrastructure Jobs Act of 2010". Treasury Department Explanation of the Administrations FY-2011Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; (4) international tax reforms; (5) partial annuity conversions; (6) provision to increase certainty with respect to worker classifications and (7) financial crisis responsibility fee. General Explanations of the Administration's FY-2011 Revenue Proposals, Department of Treasury (February 2010), "Greenbook" - No Bill Number.
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2009 · fourth_quarter · Q4
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". S. 2784, A bill to ammend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. H.R. 3429, the "Generating Retirement Ownership Through Long-Term Holding Act" (Growth Act). H.R. 3548, "Worker, Home Ownership and Business Assistance Act of 2009", P.L. No. 111-92 (November 6, 2009), Section 13 (relating to elections to carry back net operating losses). H.R. 3905, "Estate Tax Releif Act of 2009". H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009". H.R. 4191, "Let Wall Street Pay for the Restoration of Main Street Act of 2009". H.R. 4213, "Tax Extenders Act of 2009", Title V, relating to 'Foreign Account Tax Compliance'. H.R. 4337, the "Regulated Investment Company Modernization Act of 2009". Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2009 · third_quarter · Q3
See Addendum. S. 506, "Stop Tax Haven Abuse Act". S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1265, "Stop Tax Haven Abuse Act". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". H.R. 3408, "Taxpayer Responsiblity, Accountability and Consistency Act of 2009", relating to a safe harbor for independent contractor status. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY via MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
2009 · second_quarter · Q2
See Addendum. S. 722, "The Taxpayer Certainty & Relief Act of 2009", provisions relating to estate taxes, capital gains and stock dividends. S. 1297, "Retirement Security for Life Act of 2009". H.R. 436, "Certain Estate Tax Relief Act of 2009". H.R. 498, "Capital Gains & Estate Tax Relief Act of 2009". H.R. 1944, To ammend the Internal Revenue Code of 1986 to permanently extend the Subpart F exception for active financing income. H.R. 2748, "Retirement Security Needs Lifetime Payment Act of 2009". Health Care Reform, Revenue Income - No Bill Number. Treasury Department Explanation of the Administrations FY-2010 Budget Tax proposals to (1) modify the dividends received deduction for life insurance company separate accounts; (2) reporting of sales of existing life insurance contracts with a death benefit of $1 million or more; (3) interest expense disallowance for corporate-owned life insurance (COLI) policies; and (4) international tax reforms. General Explanations of the Administration's FY-2010 Revenue Proposals, Department of Treasury (May 2009), "Greenbook" - No Bill Number.
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
Filing targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of