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Articles 361 - 390 of 414
Full-Text Articles in Insurance Law
E.R.I.S.A. Subrogation As Interpreted Within The Seventh Circuit - A Roadmap For Managing First Dollar Recovery, 35 J. Marshall L. Rev. 765 (2002), Gregory Pitts
UIC Law Review
No abstract provided.
Assumption-Of-The-Risk Retirement?: A Survey Of Recent "Serious Consideration" Case Law, 37 J. Marshall L. Rev. 159 (2003), Kyle Murray
UIC Law Review
No abstract provided.
Winning The Battle, But Losing The War: Purported Age Discrimination May Discourage Employers From Providing Retiree Medical Benefits, 35 J. Marshall L. Rev. 709 (2002), Christopher E. Condeluci
Winning The Battle, But Losing The War: Purported Age Discrimination May Discourage Employers From Providing Retiree Medical Benefits, 35 J. Marshall L. Rev. 709 (2002), Christopher E. Condeluci
UIC Law Review
No abstract provided.
Bad Medicine: Erisa's Equitable Remedies And The Preemption Of Fundamental Legal Rights, 34 J. Marshall L. Rev. 583 (2001), Marilyn Lablaiks
Bad Medicine: Erisa's Equitable Remedies And The Preemption Of Fundamental Legal Rights, 34 J. Marshall L. Rev. 583 (2001), Marilyn Lablaiks
UIC Law Review
No abstract provided.
Does A Life Insurance Subtrust Create A Prohibited Assignment Within A Qualified Plan?, 34 J. Marshall L. Rev. 727 (2001), Stephen Brooks
Does A Life Insurance Subtrust Create A Prohibited Assignment Within A Qualified Plan?, 34 J. Marshall L. Rev. 727 (2001), Stephen Brooks
UIC Law Review
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
The Influence Of Income Tax Rules On Insurance Reserves, David F. Bradford, Kyle D. Logue
The Influence Of Income Tax Rules On Insurance Reserves, David F. Bradford, Kyle D. Logue
Book Chapters
An insurance company is a financial intermediary whose main line of business is the sale of a particular type of contingent contract, called an insurance policy. Under this contract, the insurer promises to pay some amount to the policyholder, or to some other beneficiary, following the occurrence of an insured event. In the context of property-casualty insurance, the relevant insured events include, for example, the accidental destruction of the insured's property or the award of a liability judgment against the insured. In return for this promise the insured pays the insurer a premium. The premium and the earnings on the …
The Effects Of Tax Law Changes On Property-Casualty Insurance Prices, David F. Bradford, Kyle D. Logue
The Effects Of Tax Law Changes On Property-Casualty Insurance Prices, David F. Bradford, Kyle D. Logue
Book Chapters
One of the most important components of the balance sheet of a property-casualty insurance company is the loss reserve. In spite of what the term may suggest, a loss reserve is not a pot of funds set aside for the uncertain future. It is an accounting entry, a liability on the balance sheet. More precisely termed the unpaid-losses account, the loss reserve expresses the amount the company expects to pay out in the future to cover indemnity payments that will come due on policies already written for losses that have already been incurred and to cover the costs of dealing …
Toward A Tax-Based Explanation Of The Liability Insurance Crisis, Kyle D. Logue
Toward A Tax-Based Explanation Of The Liability Insurance Crisis, Kyle D. Logue
Articles
The so-called liability insurance crisis of 1985 and 1986 transformed the way we think about tort law and about liability insurance markets. The crisis phenomena, which first appeared in late 1984 and lasted until mid-1986, consisted of enormous increases in liability insurance premiums and alarming reductions in the availability of certain types of liability coverage. In the two principal liability lines of insurance (Other Liability and Medical Malpractice), premiums increased by hundreds (in some cases thousands) of percentage points in a matter of months. At the same time, the availability of liability insurance contracted sharply. The liability policies that were …
Faculty Spotlight - Kyle D. Logue, Kyle D. Logue
Faculty Spotlight - Kyle D. Logue, Kyle D. Logue
Articles
Most of my teaching and research efforts are currently spent in two general fields of law - taxation and insurance. Which raises an interesting question: Why would a rational person decide to devote a good portion of his academic career to areas of law that many people - lawyers and nonlawyers alike - find painfully boring and unreasonably complicated? The ta and insurance lawyers in the audience, of course, already know the answer - that ta ation and insuran e are e ceptionally interesting topics and that, if one wants to understand how the real world works (in particular, the …
Tax Policy And Health Care Reform: Rethinking The Tax Treatment Of Employer-Sponsored Health Insurance, Bradley W. Joondeph
Tax Policy And Health Care Reform: Rethinking The Tax Treatment Of Employer-Sponsored Health Insurance, Bradley W. Joondeph
BYU Law Review
No abstract provided.
The Health Security Act: Coercion And Distrust For The Market, H. Richard Beresford
The Health Security Act: Coercion And Distrust For The Market, H. Richard Beresford
Cornell Law Faculty Publications
No abstract provided.
Insurance Tax Policy And Health Care Reform: Back To The Future , Curt W. Fochtmann, Frank E. Plan, Thomas J. Minor
Insurance Tax Policy And Health Care Reform: Back To The Future , Curt W. Fochtmann, Frank E. Plan, Thomas J. Minor
Washington and Lee Law Review
No abstract provided.
Qualified Plans And Identifying Tax Expenditures: A Rejoinder To Professor Stein, Edward A. Zelinsky
Qualified Plans And Identifying Tax Expenditures: A Rejoinder To Professor Stein, Edward A. Zelinsky
Articles
No abstract provided.
Death And Taxes: The Taxation Of Accelerated Death Benefits For The Terminally Ill, Wayne M. Gazur
Death And Taxes: The Taxation Of Accelerated Death Benefits For The Terminally Ill, Wayne M. Gazur
Publications
No abstract provided.
Reflections On The Meaning Of Life: An Analysis Of Section 7702 And The Taxation Of Cash Value Life Insurance, Andrew Pike
Reflections On The Meaning Of Life: An Analysis Of Section 7702 And The Taxation Of Cash Value Life Insurance, Andrew Pike
Scholarly Articles in Law Reviews & Journals
No abstract provided.
Taxing Personal Insurance: The Case Of Tax Audit Insurance, William D. Popkin
Taxing Personal Insurance: The Case Of Tax Audit Insurance, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Black Lung Benefit Trusts As A Federal Self-Insurance Alternative, Peter M. Kelly
Black Lung Benefit Trusts As A Federal Self-Insurance Alternative, Peter M. Kelly
West Virginia Law Review
Since the enactment of the Federal Coal Mine Health and Safety Act1 (FCMHSA) in late 1969, occupational pneumoconiosis, "black lung disease," has been compensable under federal law. These federal black lung benefits are coordinated with state workmen's compensation or occupational disease laws to provide death or disability benefits for coal miners suffering from the disease. Black lung benefits are provided at federal cost under Part B of Title IV of the FCMHSA with respect to claims which arose before July 1, 1973 (Part B benefits)." Benefits are payable directly or indirectly by coal mine operators under Part C of Title …
Defining Taxable Consumption: A Comment On Personal Insurance Premiums, William D. Popkin
Defining Taxable Consumption: A Comment On Personal Insurance Premiums, William D. Popkin
Indiana Law Journal
No abstract provided.
Survey Of Developments In West Virginia Law: 1976
Survey Of Developments In West Virginia Law: 1976
West Virginia Law Review
No abstract provided.
Section 6332(B) Of The Internal Revenue Code: Summary Levy Procedure On Life Insurance Policies - United States V. Prudential Insurance Co. Of America
Maryland Law Review
No abstract provided.
Recent Legislation, J. Rodney Johnson
Recent Legislation, J. Rodney Johnson
University of Richmond Law Review
The 1972 session of the General Assembly was especially active in the areas of wills, trusts, and estates. Much of this legislation deals with fine points not affecting the average lawyer in his practice. However, the following items of legislation should be of general interest to the attorney whose practice involves probate work or estate planning, even though he does not hold himself out as a specialist in these areas.
Corporations Insuring Employees' Lives, E. Ralph Cotham, Iv
Corporations Insuring Employees' Lives, E. Ralph Cotham, Iv
Vanderbilt Law Review
The Sixth Circuit Court of Appeals' in 1959 reversed a tax court holding that a life insurance contract taken out by a corporation to insure an employee's life was a wagering contract because neither the corporation nor the beneficiary possessed an insurable interest in the employee's life and that the proceeds were thus not excludible as an amount received "under a life insurance contract." In 1964 the Fifth Circuit Court of Appeals affirmed a federal district court's judgment entered on a jury's verdict that a corporation, which was both owner and the beneficiary of a life insurance policy, had no …
Deduction Of Interest On Loans Associated With Life Insurance Annuity Contracts, Converse Murdoch
Deduction Of Interest On Loans Associated With Life Insurance Annuity Contracts, Converse Murdoch
Villanova Law Review (1956 - )
No abstract provided.
Policyholders' Interest Income From Life Insurance Under The Income Tax, Richard Goode
Policyholders' Interest Income From Life Insurance Under The Income Tax, Richard Goode
Vanderbilt Law Review
Life insurance policies usually combine pure insurance and saving features. This fact is recognized by the industry and by those who draw up national economic accounts but is not fully reflected in the income tax. None of the return on saving through life insurance is taxed to a policyholder prior to the maturity, redemption, or surrender of a policy. Part of the return, but apparently only a small fraction of the total, is taxed when policies mature for reasons other than the death of the insured or are redeemed or surrendered. Inasmuch as most forms of investment income are taxable, …
Taxation-Federal Income Tax-Strike Insurance Agreements, Robert A. Butler S.Ed.
Taxation-Federal Income Tax-Strike Insurance Agreements, Robert A. Butler S.Ed.
Michigan Law Review
Contracts indemnifying persons or corporations for losses and damage resulting from an interruption of business due to strikes have existed at least since the beginning of this century. The Mutual Security Company of Connecticut, for example, wrote such a policy for the Buffalo Forge on April 9, 1906. In more recent times, strike insurance agreements have been instituted in major industries, and their impact on collective bargaining has been the subject of some controversy. The purpose of this comment is to consider the federal income tax questions which arise from such arrangements. Specifically, attention is directed to the deductibility of …
Federal Taxation Of Life Insurance Wealth, R. Dale Swihart
Federal Taxation Of Life Insurance Wealth, R. Dale Swihart
Indiana Law Journal
No abstract provided.
Taxability Of Life Insurance Proceeds Paid To Stockholders Of Closely Held Corporations
Taxability Of Life Insurance Proceeds Paid To Stockholders Of Closely Held Corporations
Indiana Law Journal
No abstract provided.
Federal Estate Tax - Marital Deduction - Annuity For Life With Guaranteed Certain Payments Not Divided Into Two Properties By Insurer's Accounting Treatment, William S. Bach
Michigan Law Review
Plaintiff, executor of decedent's estate, brought suit to recover an overpayment of federal estate tax. Decedent had purchased a life insurance policy and had elected an option under which proceeds would be paid to his wife in monthly payments for her life; however, the option also guaranteed a minimum of 240 payments. In the event the wife died before 240 payments were made, payments were to continue to decedent's daughter, or on the death of both wife and daughter, the commuted value of the remaining guaranteed payments would be paid in lump sum to the estate of the survivor. The …
Taxation - Federal Income Tax - Commission Received By Life Insurance Agent On Policies Purchased By Him Held To Be Taxable Income, Roger W. Findley S.Ed.
Taxation - Federal Income Tax - Commission Received By Life Insurance Agent On Policies Purchased By Him Held To Be Taxable Income, Roger W. Findley S.Ed.
Michigan Law Review
Taxpayer was agent for eleven life insurance companies. From two of them he purchased policies on the lives of his business partner, three key employees, and his children. He paid the regular premiums and subsequently received standard first-year and renewal commissions. When taxpayer did not include these in his gross income, the Commissioner assessed deficiencies and was sustained by the district court, On appeal, held, affirmed. A commission received by a life insurance agent on a policy purchased by him is taxable income. Ostheimer v. United States, (3d Cir. 1959) 264 F. (2d) 789, cert. den. 80 S.Ct. …