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October 2003
House Ways and Means Committee Approves New Deferred Compensation Rules - 10/29/03
Ongoing Estate Tax Repeal Efforts - 10/27/03
Senate Finance Committee Hearing Addresses COLI - 10/24/03
IRS Guidance on Valuation of Life Insurance in Qualified Plans Expected Soon - 10/23/03
General Estate and Gift Tax Developments: August 2003 - 10/22/03
IRS Will Not Respect "Crummey" Powers Granted to Charitable Beneficiaries of Family Trust - 10/22/03
Partial Exchange of Annuities Is Tax Free - 10/21/03
IRS Releases Updated COLA Figures for Pension Plans - 10/21/03
Court Articulates When a State Law Fraud Claim Against An Insurance Agent Is Preempted By ERISA - 10/20/03
IRA Amounts Earmarked for Charities Entitle A Decedent's Estate To A Full Income Tax Charitable Deduction On Amounts Included In Income In The Year of Death - 10/20/03
IRS Acquiesces in Walton vs. Commissioner - 10/20/03
Enron Fiduciary Class Action Will Proceed - 10/14/03
Split Dollar Comments - 10/14/03
Analysis of Dividend and Capital Gains Tax Cuts in 2003 Tax Act - 10/13/03
Widows Sue Walmart and Insurers Over COLI Policies - 10/13/03
House Overwhelmingly Approves Pension Funding Relief - 10/13/03
Status of Pending Proposed COLI Legislation - 10/2/03
IRS to Issue Section 412(i) Guidance - 10/1/0/3
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