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AALU Washington Reports

April 2006

Estate Tax: Vote on Horizon; Reform Discussions Underway Again - 4/26/06

EITF Continues to Debate Accounting for Postretirement Benefits Provided By Split-Dollar Life Insurace; FASB Final Staff 85-4 Position Remains Limited to Life Settlement Contracts While EITF Examines Another Potential Exception to Technical Bulletin 85-4 - 4/20/06

"Optional Federal Charter" Legislation Introduced in the Senate; Hearings on Insurance Regulatory Reform Expected This Year - 4/18/06

ACLI and NAIFA Developing Training Program to Address Potential Issues of Money Laundering by Clients of Insurance Agents and Brokers - 4/14/06

FASB Issues First Phase Exposure Draft of Revised Pension Accounting Standards - 4/11/06

IRS Activities With Respect to Section 412(i) Plans - 4/10/06

Postmortem Lump Sum Distribution of TIAA-CREF Annuity to Decedent’s Estate is Not Income in Respect of a Decedent ("IRD") - 4/7/06

Split Dollar Accounting Considered by FASB Committee - EITF - 4/4/06