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Jun 28, 2019

In the Beginning . . .A Column Devoted to Tax Basics Why Do Limitations Apply to Owners of Life Insurance Contracts, Particularly COLI?


Mar 5, 2019

From the February 2019 Taxing Times: This edition of “In the Beginning” provides an introduction to ERISA how it affects annuities within tax-qualified plans. Written by Michael L. Hadley. Read by Dan Theodore.


Dec 31, 2018

From the October 2018 Taxing Times: This edition of “In the Beginning” provides opens the door on qualified annuities and the tax rules that apply to them. Written by Michael L. Hadley.  Read by Dan Theodore.


Mar 22, 2018

From the February 2018 Taxing Times: This edition of “In the Beginning” provides a history of IRC Sections 7702 and 7702A and the justification for their existence. Written by John T. Adney.  Read by Dan Theodore.


Nov 15, 2017

From the October 2017 Taxing Times: This edition of “In the Beginning” provides a high-level overview of reinsurance: its purpose and uses, its different forms, and the tax results and issues that can arise in reinsurance transactions. Written by Jean Baxley and Eli Katz.  Read by Dan Theodore.