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AALU Washington Reports

June 2008

Insurance Company and Consulting Firm Deny Allegations of BOLI Lawsuit Plaintiffs - 06/23/08

IRS Denies Refund of FICA Taxes Where Promised nonqualified Deferred Compensation Payments Are Not Made - 06/16/08

General Estate and Gift Tax Developments: March 2008 - 06/09/08

Banks Sue Insurance Company and Consulting Firm for Losses on BOLI Policies - 06/09/08

Grandfathered Private Split Dollar Life Insurance Arrangement With Trust Will Not Result In Gift or Inclusion of Proceeds in Estate - 06/09/08

IRS Officials Address Section 403(b) Plans - 06/09/08

Transfer of Stock to Family Limited Partnership is Not a Gift; Discounts for Minority Interest and lack of Marketability Allowed - 6/9/08

Supreme Court LaRue Decision - Additional Analysis - 6/6/08