May 9, 2018 The appropriate method for valuing company-paid life insurance benefits under final split dollar regulations is currently understood to be measured by Table 2001 | Notice...
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March 19, 2018 US corporations will be receiving a significant injection of cash by way of tax savings due to the recent Trump Tax legislation. As we are all aware, corporate tax rates...
February 2018 The Tax Cuts and Jobs Act (“Tax Law”), which became effective on January 1, 2018, includes several provisions that impact life insurance companies and the products they offer.
March 31, 2021 (republished) When people think of deferred compensation plans (DCP), several words typically come to mind – “income deferral,” “saving for retirement,” “tax-deferred...
Captive International Magazine 831(b) captive insurance companies have been under the microscope for six months as the Internal Revenue Service subjects them to the greatest possible...
April 20, 2017 Since the Tax Reform Act of 1986 corporations have looked to non-qualified plans to allow themselves to better attract and retain executive talent and provide for retirement...
December 22, 2017 (Updated March 16, 2018) H.R. 1: An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018 (“Act”)...
February 24, 2017 MARKET TREND:Given longer life expectancies, defined benefit (“DB”) plan participants may want to hedge against outliving their retirement savings by electing an annuity...
February 2, 2017 Recently, the Joint Committee on Taxation (JCT) released the annual update for its tax expenditure list, which included the exclusion for death benefits for the first...
There is a general understanding that an element of the small captive insurance company industry is improperly using the tax exemption 831(b) to shield taxable income. In an effort to study and...
There are many moving parts when it comes to building a successful company. Managing day-to-day operations, overseeing the development and enhancement of products, cultivating an award-winning...
Target date funds (also known as lifecycle funds) have become increasingly popular in retirement plans. Close to 70% of 401(k) and profit-sharing plans offered target date funds in 2014,...