News and Publications

Welcome to our online article library. Click on any of the links below to see an informative article on issues involving employee benefit plans. Or visit our links page for more helpful resources.

 

8/12/2014 - Update on Tax Court Litigation

We have now had our day in court for our clients who participated in the Zermatt Life/Health Insurance Plan (formerly the Sterling Benefit Plan), as well as some single-employer plans.

11/05/2007 - Notice 2007-84

Trust Arrangements Purporting to Provide Nondiscriminatory Post-Retirement Medical and Life Insurance Benefits.

11/05/2007 - Notice 2007-83

Abusive Trust Arrangements Utilizing Cash Value Life Insurance Policies Purportedly to Provide Welfare Benefits.

3/31/2006 -  A Rose by any Other Name

For years life insurance companies and agents have tried to find ways of claiming that the premiums paid by business owners were tax deductible. This allowed them to sell policies at a “discount”.

8/5/2005 -  Tax Court Rules in Neonatology Associates Case

On Friday July 31, 2000, Judge Laro of the Tax Court (who rendered the decision in the Booth case several months ago) handed down his decision in Neonatology Associates, P.A., et. al. v. Commissioner of Internal Revenue, 115 T.C. 5 (2000). And it wasn´t favorable to the taxpayers.