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AALU Washington Reports
August2003
Appellate Court Affirms Lower Court's Decision That IRA - Not
Children - is Entitled to Life Insurance Proceeds for Back Taxes -
8/27/03
The Cash Balance Plan Controversy - Current Issues - 8/26/03
General Estate and Gift Tax Developments: June 2003 -
8/25/03
IRS Illustrates Rules For Taxation of Policy Cash Distribution Coupled
With Reduction In Policy Face Value - 8/18/03
Joint Committee on Taxation Releases Technical Explanation of Thomas
Bill Which Proposes New Deferred Compensation Rules - 8/15/03
IRS Challenges Defective Grantor Trust Sale - 8/15/03
Reverse Split Dollar Complaint in Benenson vs. Blattmachr Analyzed -
8/11/03
Insurance Agent's Termination Payment Is Not Taxable As Capital
Gain - 8/7/03
AALU/NAIFA Activity on Split Dollar Economic Benefit Proposed
Regulations - 8/7/03
U.S. District Court Holds That IBM Cash Balance Plan Violates The Age
Discrimination Rules - 8/4/03
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