DOUGLAS LATHROP

Issues related to SECURE 2.0 (Pub. Law No. 117-328) Issues related to the Department of Labors proposed retirement security regulation

Issues pertaining to the corporate alternative minimum tax. Issues related to the tax treatment of life insurance. Issues related to Subchapter L of the IRS Code. Issues pertaining to The Secure Families Future Act (HR 5707).

Issues pertaining to the corporate alternative minimum tax. Issues related to the tax treatment of life insurance. Issues related to Subchapter L of the IRS Code.

Issues related to SECURE 2.0 (Pub. Law No. 117-328)

Issues pertaining to the corporate alternative minimum tax. Issues related to the tax treatment of life insurance. Issues related to Subchapter L of the IRS Code.

Issues pertaining to the corporate alternative minimum tax. Issues related to the tax treatment of life insurance. Issues related to Subchapter L of the IRS Code.

Issues related to SECURE 2.0 (Pub. Law No. 117-328)

Issues pertaining to the corporate alternative minimum tax.

Issues related to retirement security, including H.R. 2954, the Securing and Strong Retirement Act of 2021, S. 1770, the Retirement Security and Savings Act, and S. 4808, the Enhancing American Retirement Now Act.

H.R. 5376, the Build Back Better Act, issues related to the tax treatment of life insurance reserves, deferred acquisition costs (DAC), the corporate minimum tax and wash sales rules.

Issues related to retirement security, including H.R. 2954, the Securing and Strong Retirement Act of 2021, S. 1770, the Retirement Security and Savings Act, and S. 4808, the Enhancing American Retirement Now Act.

H.R. 5376, the Build Back Better Act, issues related to the tax treatment of life insurance reserves, deferred acquisition costs (DAC), the corporate minimum tax and wash sales rules.

Issues related to retirement security, including H.R. 2954, the Securing and Strong Retirement Act of 2021, and S. 1770, the Retirement Security and Savings Act.

H.R. 5376, the Build Back Better Act, issues related to the tax treatment of life insurance reserves, deferred acquisition costs (DAC), the corporate minimum tax and wash sales rules.

H.R. 5376, the Build Back Better Act, issues related to the tax treatment of life insurance reserves, deferred acquisition costs (DAC), the corporate minimum tax and wash sales rules.

Issues related to the tax treatment of life insurance reserves and deferred acquisition costs (DAC).

H.R. 5376, the Build Back Better Act, issues related to paid family medical leave and disability insurance. Issues related to the creation of a federal government program to provide long term care insurance. H.R. 4289, the Well-Being Insurance for Seniors to be at Home Act, all provisions.

Issues related to retirement security, including H.R. 2954, the Securing and Strong Retirement Act of 2021, and S. 1770, the Retirement Security and Savings Act. Issues related to Department of Labor fiduciary investment advice regulation and related prohibited transaction exemptions.

Issues related to retirement security, including H.R. 2954, the Securing and Strong Retirement Act of 2021 and S. 1770, the Retirement Security and Savings Act.

Issues related to paid family medical leave and disability insurance. Issues related to the creation of a federal government program to provide long term care insurance.

Issues related to the tax treatment of life insurance reserves and deferred acquisition costs (DAC).

Issues related to paid family medical leave and disability insurance. Issues related to government incentives for the purchase of long term care insurance.

Issues related to the tax treatment of life insurance reserves and deferred acquisition costs (DAC).

Issues related to section 7702 of the Internal Revenue Code; and the tax treatment of life insurance products, qualified savings and life insurance companies, including the tax deductibility of insurance reserves. H.R. 6800, The HEROES Act, issues related to Section 7702 of the IRC.

Issues related to section 7702 of the Internal Revenue Code; and the tax treatment of life insurance products, qualified savings and life insurance companies, including the tax deductibility of insurance reserves. H.R. 6800, The HEROES Act, issues related to Section 7702 of the IRC.

Issues related to section 7702 of the Internal Revenue Code; and the tax treatment of life insurance products, qualified savings and life insurance companies, including the tax deductibility of insurance reserves. H.R. 6800, The HEROES Act, issues related to Section 7702 of the IRC.

Issues related to section 7702 of the Internal Revenue Code; and the tax treatment of life insurance products, qualified savings and life insurance companies, including the tax deductibility of insurance reserves. Pub. Law 115-197, Tax Cuts and Jobs Act, provisions related to the tax treatment of life insurance companies. H.R. 748, The Middle Class Health Benefits Tax Repeal Act, all provisions.

Issues related to the tax treatment of long term care insurance. Issues related to Department of Labor fiduciary regulation and prohibited transaction exemptions. Implementation of H.R. 1994, The Setting Every Community Up for Retirement Enhancement Act of 2019 as included in Pub. Law 116-94, the Further Consolidated Appropriations Act of 2020. S. 1431, The Retirement Security and Savings Act of 2019.

Issues related to the tax treatment of long term care insurance. Issues related to Department of Labor fiduciary regulation and prohibited transaction exemptions. H.R. 1994, The Setting Every Community Up for Retirement Enhancement Act of 2019, all provisions. S. 972, The Retirement Enhancement and Savings Act, all provisions. S. 1431, The Retirement Security and Savings Act, all provisions.

Issues related to the tax treatment of life insurance products, qualified savings and life insurance companies, including the tax deductibility of insurance reserves. Pub. Law 115-197, Tax Cuts and Jobs Act, provisions related to the tax treatment of life insurance companies. H.R. 748, The Middle Class Health Benefits Tax Repeal Act, all provisions.

Issues related to the tax treatment of life insurance products and qualified savings and life insurance companies, including the tax deductibility of insurance reserves. Pub. Law 115-197, Tax Cuts and Jobs Act, provisions related to the tax treatment of life insurance companies. H.R. 748, The Middle Class Health Benefits Tax Repeal Act, all provisions.

Issues related to the tax treatment of long term care insurance. Issues related to Department of Labor fiduciary regulation and prohibited transaction exemptions. H.R. 1994, The Setting Every Community Up for Retirement Enhancement Act of 2019, all provisions. S. 972, The Retirement Enhancement and Savings Act, all provisions. S. 1431, The Retirement Security and Savings Act, all provisions.

Issues related to the tax treatment of life insurance products and qualified savings. Issues related to the tax treatment of life insurance companies, including the tax deductibility of insurance reserves. Pub. Law 115-197, Tax Cuts and Jobs Act, provisions related to the tax treatment of life insurance companies. H.R. 748, The Middle Class Health Benefits Tax Repeal Act, all provisions.

Issues related to the tax treatment of long term care insurance. Issues related to Department of Labor fiduciary regulation and prohibited transaction exemptions. H.R. 1994, The Setting Every Community Up for Retirement Enhancement Act of 2019, all provisions. S972, The Retirement Enhancement and Savings Act, all provisions. S1431, The Retirement Security and Savings Act, all provisions.

Issues related to the tax treatment of long term care insurance. H.R. 1994, The Secure Act, all provisions. S972, The Retirement Enhancement and Savings Act, all provisions.

Issues related to the tax treatment of life insurance products and qualified savings. Issues related to the tax treatment of life insurance companies, including the tax deductibility of insurance reserves. Pub. Law 115-197, Tax Cuts and Jobs Act, provisions related to the tax treatment of life insurance companies.

Issues related to the tax treatment of life insurance products and qualified savings. Issues related to the tax treatment of life insurance companies, including the tax deductibility of insurance reserves. Pub. Law 115-97, Tax Cuts and Jobs Act, provisions related to the tax treatment of life insurance companies.

H.R. 2055, S. 868, Lifetime Income Disclosure Act, all provisions. S. 2526, H.R. 5282, The Retirement Enhancement and Savings Act, provisions related to annuities and retirement plans. H.R. 6757, The Family Savings Act, provisions related to lifetime income. Department of Labor's regulation modifying the definition of fiduciary and related issues.

H.R. 2055, S. 868, Lifetime Income Disclosure Act, all provisions. S. 2526, H.R. 5282, The Retirement Enhancement and Savings Act, provisions related to annuities and retirement plans. H.R. 6757, The Family Savings Act, provisions related to lifetime income.

Issues related to the tax treatment of life insurance products and qualified savings. Issues related to the tax treatment of life insurance companies, including the tax deductibility of insurance reserves. Pub. Law 115-97, Tax Cuts and Jobs Act, provisions related to the tax treatment of life insurance companies.

H.R. 2055, S. 868, Lifetime Income Disclosure Act, all provisions. S. 2526, H.R. 5282, The Retirement Enhancement and Savings Act, provisions related to annuities and retirement plans.

Issues related to the tax treatment of life insurance products and qualified savings. Issues related to the tax treatment of life insurance companies, including the tax deductibility of insurance reserves. Pub. Law 115-97, Tax Cuts and Jobs Act, provisions related to the tax treatment of life insurance companies.

H.R. 173, S. 58, Middle Class Health Benefits Tax Repeal Act, all provisions.

H.R. 2055, S. 868, Lifetime Income Disclosure Act, all provisions. S. 2526, H.R. 5282, The Retirement Enhancement and Savings Act, provisions related to annuities and retirement plans.

Issues related to the tax treatment of life insurance products and qualified savings. Issues related to the tax treatment of life insurance companies, including the tax deductibility of insurance reserves. H.R. 173, S. 58, Middle Class Health Benefits Tax Repeal Act, all provisions. Pub. Law 115-97, Tax Cuts and Jobs Act, provisions related to the tax treatment of life insurance companies.

H.R. 173, S. 58, Middle Class Health Benefits Tax Repeal Act, all provisions.

Issues related to the tax treatment of life insurance products and qualified savings. Issues related to the tax treatment of life insurance companies, including the tax deductibility of insurance reserves. H.R. 173, S. 58, Middle Class Health Benefits Tax Repeal Act, all provisions. H.R.1, Tax Cuts and Jobs Act, provisions related to the tax treatment of life insurance companies and non-qualified deferred compensation.

Issues related to the tax treatment of life insurance products and qualified savings. Issues related to the tax treatment of life insurance companies, including the tax deductibility of insurance reserves. H.R. 173, S. 58, Middle Class Health Benefits Tax Repeal Act, all provisions.

H.R. 173, S. 58, Middle Class Health Benefits Tax Repeal Act, all provisions.

Department of Labor's regulation modifying the definition of a fiduciary under ERISA and related issues. Securities and Exchange Commission regulation pursuant to section 913 of the Dodd-Frank Act. H.R. 2055, S. 868, Lifetime Income Disclosure Act, all provisions

H.R. 173, S. 58, Middle Class Health Benefits Tax Repeal Act, all provisions.

Issues related to the tax treatment of life insurance products and qualified savings. Issues related to the tax treatment of life insurance companies, including the tax deductibility of insurance reserves. H.R. 173, S. 58, Middle Class Health Benefits Tax Repeal Act, all provisions.

Department of Labor's regulation modifying the definition of a fiduciary under ERISA and related issues. Securities and Exchange Commission regulation pursuant to section 913 of the Dodd-Frank Act. H.R. 2055, S. 868, Lifetime Income Disclosure Act, all provisions

H.R. 173, S. 58, Middle Class Health Benefits Tax Repeal Act, all provisions.

Issues related to the tax treatment of life insurance products and qualified savings. Issues related to the tax treatment of life insurance companies, including the tax deductibility of insurance reserves. H.R. 173, S. 58, Middle Class Health Benefits Tax Repeal Act, all provisions.

Department of Labor's regulation modifying the definition of a fiduciary under ERISA and related issues. Securities and Exchange Commission regulation pursuant to section 913 of the Dodd-Frank Act. H.R. 2055, S. 868, Lifetime Income Disclosure Act, all provisions

Issues related to proposals in the Administration's FY2016 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. H.R. 2050/S.2405, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Issues related to federal policy regarding long term care insurance. H.R. 2050/S.2045, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Department of Labor's proposed regulation modifying the definition of a fiduciary under ERISA and related issues. Securities and Exchange Commission regulation pursuant to Section 913 of Dodd-Frank. H.R. 4294, The Strengthening Access to Valuable Education and Retirement Support Act, all provisions. H.R. 4293, The Affordable Retirement Advice Protection Act, all provisions. H.R. 2317, S. 1317, Lifetime Income Disclosure Act, all provisions. Issues related to Qualified Longevity Annuity Contracts.

Issues related to proposals in the Administration's FY2016 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. H.R. 2050/S.2405, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Issues related to federal policy regarding long term care insurance. H.R. 2050/S.2045, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Issues related to proposals in the Administration's FY2016 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. H.R. 2050/S.2405, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Issues related to proposals in the Administration's FY2016 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. H.R. 2050/S.2405, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Department of Labor's regulation modifying the definition of a fiduciary under ERISA and related issues. Securities and Exchange Commission regulation pursuant to Section 913 of Dodd-Frank. H.R. 2317, S. 1317, Lifetime Income Disclosure Act, all provisions. Issues related to Qualified Longevity Annuity Contracts. Retirement Enhancement and Savings Act of 2016, provisions related to annuities and retirement plans. Savings Enhancements (RISE) Act of 2016, all provisions.

Department of Labor's proposed regulation modifying the definition of a fiduciary under ERISA and related issues. Securities and Exchange Commission regulation pursuant to Section 913 of Dodd-Frank. H.R. 4294, The Strengthening Access to Valuable Education and Retirement Support Act, all provisions. H.R. 4293, The Affordable Retirement Advice Protection Act, all provisions. H.R. 2317, S. 1317, Lifetime Income Disclosure Act, all provisions. Issues related to Qualified Longevity Annuity Contracts.

Issues related to proposals in the Administration's FY2016 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. H.R. 2050/S.2405, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Issues related to federal policy regarding long term care insurance. H.R. 2050/S.2045, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Issues related to proposals in the Administration's FY2016 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. H.R. 2050/S.2405, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Department of Labor's proposed regulation modifying the definition of a fiduciary under ERISA and related issues; issues related to H.R. 2029, Consolidated Appropriations Act, 2016. Issues related to the Secure Annuities for Employee Retirement Act, all provisions. Securities and Exchange Commission regulation pursuant to Section 913 of Dodd-Frank. H.R. 4294, The Strengthening Access to Valuable Education and Retirement Support Act, all provisions. H.R. 4293, The Affordable Retirement Advice Protection Act, all provisions.

Issues related to federal policy regarding long term care insurance. H.R. 2050/S.2045, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Issues related to federal policy regarding long term care insurance. H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Department of Labor's proposed regulation modifying the definition of a fiduciary under ERISA and related issues. Issues related to the Secure Annuities for Employee Retirement Act, all provisions. Securities and Exchange Commission regulation pursuant to Section 913 of Dodd-Frank.

Issues related to proposals in the Administration's FY2016 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Department of Labor's proposed regulation on definition of fiduciary in ERISA. Issues related to the Secure Annuities for Employee Retirement Act, all provisions. Securities and Exchange Commission regulation pursuant to Section 913 of Dodd-Frank.

Issues related to proposals in the Administration's FY2016 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015, all provisions. H.R. 879, Ax the Tax on Middle Class Americans' Health Act, all provisions.

Issues related to proposals in the Administration's FY2016 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves.

Department of Labor regulation on definition of fiduciary in ERISA. Issues related to the Secure Annuities for Employee Retirement Act, all provisions. Securities and Exchange Commission regulation pursuant to Section 913 of Dodd-Frank.

Issues related to federal policy regarding long term care insurance.

Issues related to proposals in the Administration's FY2015 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Department of Treasury regulations on qualified longevity insurance products. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves.

Issues related to proposals in the Administration's FY2015 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Department of Treasury regulations on qualified longevity insurance products. Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves.

Department of Labor regulation on definition of fiduciary in ERISA. Issues related to increasing retirement plan coverage. Department of Treasury regulations on qualified longevity annuity contracts.

S. 1706, The Fair Playing Field Act, provisions related to the employment classification of financial services representatives.

Department of Labor regulation on definition of fiduciary in ERISA. Issues related to lifetime income disclosure in retirement plan documents. Issues related to the selection of an annuity provider for retirement plans. Issues related to increasing retirement plan coverage.Department of Treasury regulations on qualified longevity annuity contracts.

Issues related to proposals in the Administration's FY2015 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Department of Treasury regulations on qualified longevity insurance products.Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves.

Issues related to federal policy regarding long term care insurance.

Issues related to proposals in the Administration's FY2015 budget on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Department of Treasury regulations on qualified longevity insurance products.Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves.

Issues related to federal policy regarding long term care insurance.

Issues related to the Administration's FY2014 budget proposals on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Department of Treasury regulations on qualified longevity insurance products.Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. Issues related to pending tax reform proposals in Mexico.

Issues related to the Administration's FY2014 budget proposals on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Department of Treasury regulations on qualified longevity insurance products.Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. Issues related to tax reform legislation in Mexico.

Issues related to federal policy regarding long term care insurance.

Issues related to federal policy regarding long term care insurance.

Issues related to the Administration's FY2014 budget proposals on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the tax deductibility of insurance reserves. Department of Treasury regulations on qualified longevity insurance products.Issues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves. Issues related to pending tax reform proposals in Mexico

Issues related to federal policy regarding long term care insurance

Issues related to the Administration's FY2014 budget proposals on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally Issues related to the "transfer of value" of insurance products Department of Treasury regulations on qualified longevity insurance productsIssues regarding the Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves

Issues related to the Administration's FY2014 budget proposals on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally Issues related to the "transfer of value" of insurance products Department of Treasury regulations on qualified longevity insurance contractsIssues regarding Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves

Issues related to federal policy regarding long term care insurance

Issues related to the Administration's FY 2013 budget proposals on corporate owned life insurance and the dividends received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally Issues related to the "transfer of value" of insurance products Department of Treasury regulations on qualified longevity annuity contract rules Issues regarding Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves

Pub. Law 110-233, Genetic Information Nondiscrimination Act, implementation of provisions affecting long-term care insurance

Pub. Law 110-233, Genetic Information Nondiscrimination Act, implementation of provisions affecting long-term care insurance.

Issues related to Administration's FY 2013 budget proposals on corporate owned life insurance and the dividends-received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the "transfer of value" of insurance products Department of Treasury regulations on qualified longevity annuity contract rules Issues regarding Internal Revenue Service's Priority Guidance Plan, with focus on principles based reserves

Pub. Law 110-233, Genetic Information Nondiscrimination Act, implementation of provisions affecting long-term care insurance.

Issues related to Administration's FY 2013 budget proposals on corporate owned life insurance and the dividends-received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the "transfer for value" of insurance contracts. Department of Treasury regulations on qualified longevity annuity contract rules.

Pub. Law 110-233, Genetic Information Nondiscrimination Act, implementation of provisions affecting long-term care insurance. Pub. Law 111-148, Patient Protection and Affordable Care Act, provisions affecting bona fide association health plans.

Issues related to Administration's FY 2013 budget proposals on corporate owned life insurance and the dividends-received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to the "transfer for value" of insurance companies.

Pub. Law 110-233, Genetic Information Nondiscrimination Act, implementation of provisions affecting long-term care insurance. Pub. Law. 111-148, Patient Protection and Affordable Care Act, provisions affecting bona fide association health plans.

Issues related to Administration's FY2012 budget proposals on corporate owned life insurance and the dividends-received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to implementation of the Foreign Account Tax Compliance Act (part of Pub. Law 111-147) Issues related to the Joint Select Committee on Deficit Reduction. Issues related to the "transfer for value" of insurance contracts.

Issues related to Administration's FY2102 budget proposals on corporate owned life insurance and the dividends-received deduction; the tax treatment of qualified savings; and the tax treatment of life insurance and lifetime income products generally. Issues related to implementation of the Foreign Account Tax Compliance Act (part of Pub. Law 111-147).

Pub. Law. 110-233, Genetic Information Nondiscrimination Act, implementation of provisions affecting long-term care insurance. Pub. Law. 111-148, Patient Protection and Affordable Care Act, provisions affecting bona fide association health plans.

Issues related to the Administration's FY2012 budget proposals on corporate owned life insurance and the dividends-received deduction; the tax treatment of qualified savings; and the tax treatment of insurance generally. Issues related to taxation of lifetime income products.

Pub. Law 110-223, Genetic Information Nondiscrimination Act, implementation of provisions affecting long-term care insurance.

Issues related to the Administration's FY2012 budget proposals on corporate owned life insurance and the dividends-received deduction; the tax treatment of qualified savings; and the tax treatment of insurance generally. HR 1, Full Year Continuing Appropriations Act, provisions related to the Community Living Assistance Services and Support Act. Issues related to implementation of the Foreign Account Tax Compliance Act (part of Pub. L. 111-147)

Pub. Law 110-223, Genetic Information Nondiscrimination Act, implementation of provisions affecting long-term care insurance.

Issues related to the role of, and activities of, the Financial Stability Oversight Council Issues related to the role of, and activities of, the Office of Financial Research Issues related to the role of, and activities of, the Federal Insurance Office HR 5993, S 3718, Securing America's Veterans Insurance Needs and Goals Act, all provisions

Pub. Law 111-148, Patient Protection and Affordable Health Care Act, implementation of provisions related to the definition of employee. Pub. Law 110-233, Genetic Information Nondiscrimination Act, implementation of provisions related to long-term care insurance.

HR 4173/S 3217, Pub. Law 111-203, Dodd-Frank Wall Street Reform and Consumer Protection Act, provisions related to derivatives, the standard of care for broker-dealers and investment advisers, and the property rights of secured creditors of companies resolved through the FDIC's Orderly Liquidation Authority.

S 3590, Pub. Law 111-148, Patient Protection and Affordable Health Care Act, provisions related to the definition of employee. Pub. Law 110-233, Genetic Information Nondiscrimination Act, implementation of provisions related to long-term care insurance.

HR 4173, S 3217, Wall Street Reform and Consumer Protection Act, provisions related to derivatives, the standard of care for broker-dealers and investment advisers, and the property rights of secured creditors of companies resolved through the FDIC's orderly liquidation authority

S 702, Long Term Care Affordability and Security Act, all provisions. S 3590 (Pub. Law 111-148), Patient Protection and Affordable Health Care Act, provisions related to long-term care

Issues related to deferral of U.S. taxes on overseas income; Administration's budget proposals on corporate owned life insurance and the dividends-received deduction; and the tax treatment of insurance generally. HR 4191, Let Wall Street Pay for the Restoration of Main Street Act, all provisions. HR 4213, Tax Extenders Act of 2009, provisions related to subpart F exemption for active financing. Administration proposal to create a Financial Crisis Responsibility Fee. HR 4154, Permanent Estate Tax Relief for Families, Farmers and Small Business Act of 2009, all provisions. S 3590 (Pub. Law 111-148), Patient Protection and Affordable Health Care Act, provisions related to taxation of executive compensation for health care companies

HR 4173, Wall Street Reform and Consumer Protection Act, provisions related to the Federal Insurance Office, a new resolution authority for non-banks, consultation with state regulators on issues related to insurers that pose potential systemic risk, the Consumer Financial Protection Agency, and suitability standards for annuities. S 3217, Restoring American Financial Stability Act, provisions related to Office of National Insurance, a new resolution authority for non-non-banks, consultation with state regulators on issues related to insurers that pose potential systemic risk, the Consumer Financial Protection Bureau, and suitability standards for annuities.

Issues related to deferral of U.S. taxes on overseas income; Administration's budget proposals on corporate owned life insurance and the dividends-received deduction; and the tax treatment of insurance generally. HR 4191, Let Wall Street Pay for the Restoration of Main Street Act, all provisions. HR 4213, Tax Extenders Act of 2009, provisions related to the Subpart F exemption for active financing. Administration proposal to create a Financial Services Responsibility Fee. HR 4154, Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009, all provisions. S 2826, CREATE Jobs Act of 2009, provisions related to refundable tax credits for wind energy. S 3590, Patient Protection and Affordable Health Care Act, provisions related to Medicare tax on investment income.

Issues related to deferral of U.S. taxes on overseas income; Administration's budget proposals on corporate owned life insurance and the dividends-received deduction; and the tax treatment of insurance generally. HR 4191, Let Wall Street Pay for the Restoration of Main Street Act, all provisions. HR 4213, The Tax Extenders Act of 2009, provisions related to the Subpart F exemption for active financing. HR 4154, The Permanent Estate Tax Relief for Families, Farmers and Small Businesses Act of 2009, all provisions. S 2826, The CREATE Jobs Act of 2009, provisions related to refundable tax credits for wind energy. HR 2749, Retirement Security Needs Lifetime Pay Act, all provisions. S 1297, Retirement Security for Life Act, all provisions.

HR 4173, Wall Street Reform and Consumer Protection Act, provisions related to the Federal Insurance Office, a new resolution authority for non-banks, consultation with state regulators on issues related to insurers that pose potential systemic risk, the Consumer Financial Protection Agency, and suitability standards for annuities. HR 1880, National Insurance Consumer Protection Act, all provisions.

S 376, Real Estate Mortgage Investment Conduit Improvement Act, all provisions. HR 3300, Derivative Trading Accountability and Disclosure Act, all provisions. HR 3795, Over-the-Counter Derivatives Market Act, all provisions. Proposals related to credit rating agency reforms, and the standard of care for broker-dealers and investment advisers.

S 702, Long Term Care Affordability and Security Act, all provisions. S 697, HR 1721 Community Living Assistance Services and Supports Act, all provisions. HR 3200, S 1679, and unnumbered Senate Finance health care reform bill; Affordable Health Choices Act of 2009, provisions related to long-term care, group medical and risk ratings.

S 702, Long Term Care Affordability and Security Act, all provisions. S 697, HR 1721 Community Living Assistance Services and Supports Act, all provisions. Affordable Health Choices Act of 2009, provisions related to long-term care, group medical insurance and risk ratings.

S 376, Real Estate Mortgage Investment Conduit Improvement Act, all provisions. HR 1106, Helping Families Save Their Homes Act, provisions dealing with bankruptcy "cramdown." Administration proposals regarding financial services reform, including duty of broker-dealers. Issues related to regulation of derivatives.

S. 702, Long Term Care Affordability and Security Act, all provisions. HR 1, American Recovery and Reinvestment Act, provisions dealing with electronic health records.

Issues related to financial services regulatory reforms that may affect the insurance industry and agents, such as systemic risk regulation, creation of a new national resolution authority, federal regulation of insurance, and other changes to the regulatary structure for financial services industries. HR 1880, National Insurance Consumer Protection Act; all provisions. HR 1754/S 664, Financial System Stabilization and Reform Act, all provisions. HR 1705/S 566, Financial Product Safety Commission Act, all provisions.

S2886 - Alternative Minimum Tax and Extenders Relief Act; H.R. 6049 - Renewable Energy and Job Creation Act; provisions related to tax treatment of overseas income earned by subsidiaries, renewable energy tax credits H.R. 1424 Emergency Economic Stabilization Act; provisions related to gain or loss from sale of preferred stock, provisions related to the tax treatment of executive compensation Issues related to partial annuitization and exchange of annuities, tax treatment of estate assets, deferred compensation, required minimum distribution rules for qualified retirement plans, tax treatment of life insurance generally.

H.R. 3363/S2337 - Long Term Care Affordability and Security Act; all provisions

S 2886 - Alternative Minimum Tax and Extenders Relief Act; HR 6049 - Renewable Energy and Job Creation Act, HR 7060 - Renewable Energy and Job Creation Tax Act; provisions related to tax treatment of overseas income earned by subsidiaries and renewable energy tax credits Issues related to partial annuitization and exchange of annuities, tax treatment of estate assets, deferred compensation, required minimum distribution rules related to qualified retirement plans and annuities, tax treatment of insurance generally HR 1424, Emergency Economic Stabilization Act; Sec. 301, related to treatment of gain or loss from sale of preferred stock