The Handbook of Estate Planning
Robert Esperti & Renno Peterson
McGraw Hill Book Co., NY
Principles of Insurance Production
Peter Kasicky, et al
Insurance Institute of America, 1986
Black’s Law Dictionary
West Publishing Company
Annuities Answer Book
John Adney, Joseph McKeever III, Barbara Seymon-Hirsch
Aspen Publishing, 2005
Annuities Answer Book, 2004 Cumulative Supplement
John T. Adney, Joseph McKeever III, Barbara Seymon-Hirsch
Aspen Publishers, 2004
Annuities
Continuing Education Insurance School
Private Printing 1998
Dictionary of Insurance Terms
Harvey W. Rubin, Ph.D., CLU, CPCU
Barron’s Educational Series, 1995
Financial and Estate Planning with Life Insurance Products
James C. Munch, Jr.
Little Brown & Co. 1990
2006 Tax Facts on Insurance and Employee Benefits
National Underwriter Company
Employee Benefit Plans in a Nutshell
Jay Conison
Thomson West, 2003
Legal Aspects of Life Insurance
Edward Graves and Dan McGill
American College 1997
Life Insurance
Kenneth Black & Harold Skipper
Prentice Hall 1993
McGill’s Life Insurance, Fifth Edition
Edward E. Graves, Editor
The American College, 2004
Getting Started in Annuities
Gordon K. Williamson
John Wiley & Sons 1999
Ernst & Young, Tax Saver’s Guide, 2004
Tax Partners and Professionals of Ernst & Young LLP
John Wiley & Sons, Inc. 2004
The Ernst & Young Tax Guide 2006
Tax Partners and Professionals of Ernst & Young LLP
John Wiley & Sons, Inc. 2004
Financial Planning Process Course
Pictorial Publications
Pictorial 1997
The Health Insurance Portability and Accountability Act (HIPAA), Overview & Analysis
Novinka Publishers, 2004
H.R. Chaikind, J. Hearne, B. Lyke, S. Redhead, J. Stone, C. Franco & G.M.Stevens
The Health Insurance Portability and Accountability Act of 1996, (PL 104-101)(42 USC §1320d)
Internal Revenue Service
The Health Insurance Primer
America’s Health Insurance Plans
John Boni, Elizabeth Denning, Marilyn Finley, Terry Lowe & Bernard Peskowitz
Disability Income Insurance
Dearborn Financial Services
Allan B. Checkoway and Harry J, Lew
Personal Finance Planning Guide
John Wiley and Sons, Publishers
Ernst and Young
Principles of Insurance Production
Insurance Institute of America
Kensicki, Smith, Marshall, Waranch, Close
The New Life Insurance Investment Advisor
Irwin, McGraw Hill
Ben G. Baldwin
How to Insure Against Your Income
Merritt Editors
Silver Lake
Balancing Security and Opportunity; The Challenge of Disability Income Policy
Jerry Mashaw
Virginia Reno
Disability Income, the Sale, the Product, the Market
National Underwriter Co.
Jeff Sadler
Disability Income and Health Insurance, 2d Ed.
National Underwriter Co.
Price Gaines
Occupational Classifications, Health and Life Insurance
Colonial Life and Health Insurance Co.
Flex One Program
American Family Life Assurance Company of Columbus (AFLAC)
1. Employee Benefit Plans, Jay Conison, published by Thomson/West.
2. ERISA §§ 408,502(d
3. ERISA § 3(1) & 3(2)
4. ERISA § 3(35)
5. ERISA § 3(34)
6. Treas.Reg. § 1.401-1(b)(1)(iii)
7. IRC § 4975(e)(7)
8. IRC § 401(k)
9. Treas Reg. § 1.401-1(b)(1)(i)
10 . ERISA § 3(37)(A)
11. ERISA § 4(a)(1)
12. ERISA § 4(b)(4)
13. ERISA § 3(36)
14. IRC § 401
15. IRC § 401(d)
16. IRC § 408(k)
17. IRC §§ 401(k)(11), 408(p)
18. ERISA § 3(7)
19. Firestone Tire & Rubber Co. v. Bruch (S.Ct. 1989)
20. ERISA § 3(8)
21. ERISA § 3(16)(B)
22. ERISA § 3(16)(A)
23. USC § 623(a)
24. ERISA § 203(a)
25. ERISA 203(b)(3)(D)
26. ERISA § 203(a)(3)(D)
27. ERISA § 203(c)(1)
28. Halliburton Co. v. Commissioner (Tax Ct.1993)
29. IRC § 416(i)(1)
30. Treas Reg § 1.416-1, at V-7
31. Alday v. Container Corp. or America, (11th Cir. 1990) and others.
32. 11 ISC § 1114(g)
33. IRC Sec. 106(a)
34. IRC Sec 106
35. Let Rul 9406002
36. Express Oil Change, Inc. v. U.S.,78 AFTR2d 96-5476 (N.D.Ala.1996)
37. IRC Sec 105(b)
38. Ibid.
39. Rev Rul 63-181, 1963-2 CB 74
40. Beisler v. Comm., 814 F.2d 1304 (9th Cir. 1987) and others
41. Laverty v. Comm.. 61 TC 160 (1973)
42. IRC Sec 105(b)
43. Treas Reg 1.101-1(a)
44. Rev Rul 82-196
45. Andress v. U.S., 198 F.Supp.371(N.D.Ohio, 1961)
46. Est. of Kaufman, 35TC 663(1961) aff'd 300 R.2d 128(6th Cir.1962) and others.
47. IRC Sec. 105(h)(6)
48. Treas Reg 1.105-11(b)
49. IRC Sec. 105(h)(3)(A)
50. IRC Sec 105(h)(3)(B)
51. Treas Reg 1.105-11(c)(2)
52. Treas Reg 1.105-11(c)(1)
53. IRC Sec 105(h)(5)
54. Treas Reg 1.105-11(i)
55. IRC Sec 3401(a)(20)
56. Let Rul 9850011
57. Larkin v. Comm., 48TC629 (1967, aff'd 394 F.2d 494 (1st Cir. 1968) and others
58. Bogene, Inc. v. Comm., TC Memo 1968-147 and others.
59. IRC Sec 162(1)
60. IRC Secs 162(1)(2)(C); 213(d)(1)
61. IRC Sec 162(1)
62. Rev Rul 71-588, 1971-2 CB 91
63. IRS Settlement Guidelines, 2001 TNT 222-25 (Nov. 16, 2001)
64. IRC Sec 1372
65. Rev Rul 565-400, 1956-2 CB 112
66. IRC § 4980B(b)(2)
67. Treas Reg § 54.4980B-2, A-1
68. Coble v. Bonita House, Inc., 789 F. Supp 320 (ND Cal 1992)
69. Treas Reg §§ 54.4980B-a, A-2, 54.4980B-5, A-3
70. Treas Reg § 54.4980B-5, A-4
71. IRC Sec 4980B(g)(1)(A)
72. Treas Reg §54.4980B-3, A-1
73. Treas Reg § 54.4980B-8, A-2(a)
74. IRC Sec 4980B(f)(2)(C)
75. Treas Reg § 54.4980B-8, A-5(b)
76. IRC Sec 4980B(d)
77. Treas Reg § 54.4980B-2, A-5
78. Treas Reg § 4980B-2, A-5
79. IRC Sec 9801(c) (2)(B)
80. Temp Treas Reg 54,9801-5T
81. IRC Sec 4980B(f)(2)(B)(i)(IV)
82. IRC Sec 4980B(f)(2)(B)(ii)(II)
83. IRC 4980B(f)(2)(B)(i)
84. IRC Sec 4980B(f)(2)(B((i)(III)
85. IRC Sec 9801(b)(1)(A)
86. IRC Sec 9801(a)
87. IRC Sec 9801(d)(3)
88. IRC Sec 4980B(f)(3)(B); ERISA Sec 603(2)
89. Kariotis v. Navistrar Int'l Transp. Corp., 131 F.3d 672 (7th Cir. 1997)
90. Paris v. Korbel & Bros, 751 F. Supp.834(ND Cal.1990)
91. Mlsna v. United Com.,Com, 91 F.3d 876(7th Cir 1996)
92. Cabral v. The Olsten Corp, 843 F.Supp.701 (MD Fla. 1994)
93. Burke v. American Stores Employee Benefit Plan, 818 F.Supp 1131 (ND Ill. 1993)
94. Avina v. Texas Pig Stands, 1991 US Dist LEXIS 13957 (WD Tex. 1991)
95. Bryant v. Food Lion, Inc. 100 F. Supp.2d 346 (DSC 2000)
96. Moffitt v. Blue Cross & Blue Shield Miss., 722 F. Supp. 1391 (ND Miss. 1989)
97. Adkins v. United Int'l Investigative Servs, 1992 Dist LEXIS 4719 (ND Cal. 1992)
98. Nakisa v. Continental Airlines, 26 EBC 1568 (SD Texas 2001)
99. Collins v. Aggreko, 884 F.Supp. 450 (D. Utah 1995)
100. IRC Sec 7702B(b)(2)(C)
101. IRC Sec. 125(f)
102. IRC Sec 106(c)(1)
103. IRC Sec 4980B(g)(2)
104. IRC 213
105. IRC Sec 106(a) & House Comm. Report on Sec. 321 of HIPAA '96, P.L. 104-191
106. IRC Sec 7702B(a)(1-2)
107. IRC Sec 7702B(d)(2-5)
108. IRC Sec 101(i)
109. IRC Section 101(a)
110. Estate of Wright v. Comm., 336 F.2d 121 (2d cir.1964) and others
111. IRC 404(a)
112. IRC Section 101(i)
113. Rubber Assoc. Inc. v. Comm. 335 F.2d 75(6th Cir. 1964) and others
114. Lengsfield v. Comm., 241 F.2d 508(5th Cir. 1957) and others.
115. Treas Reg §1.79-1(a)
116. IRC Sec 7701(a)(20); Treas Reg §1.79-0
117. Treas Reg §1.79-0
118. IRC Section 79
119. Let Rul 9227019, 9149033
120. Let Rul 8342008
121. Treas Reg §1.61-2(d)(2)(ii)(A); Let Rul 8636018
123. Treas Reg §1.79-1(c)(5)
124. Treas Reg 1.79-1(c)(4)
125. Ibid
126. IRC Sec 162(a)
127. IRC Secs 419(a), 419(b),and other sections; Tem Treas Reg 1.419-1T, A-1; 1.419- 1T, A-4
128. IRC Sec. 79
129. Treas Reg 1.79.3
130. Treas Reg §1.79-1(e)
131. Rev Rul 730174, 1973-1 CB 43.
132. IRC Sec 79(b)(3)
133. IRC Sec 79(d)
134. IRC Sec 79(d)(3)(B)
135. IRC Sec 79(d)(7)
136. Treas Reg §1.79-0
137. IRC Sec 6041 & 6041(A)
138. Treas Reg 1.61-22(b)(1)
139. Treas Reg 1.782-15(a)(2)
140. IRS Treas Reg 1.161-22(d)(2)-(3)
141. Treas Reg 1.161-22(g)
142. IRC Sec 7872
143. IRC Sec. 79 and 83(e)(5)
144. TRA '84, IRC Sec 404(a)(5)
145. IRC Sec 101(a)
146. IRC Sec 101 &101(a)
147. Helvering v. LeGierse, 312 US 531 (1941)
148. Cowles v. US, 59 F.Supp 633 (S.D.NY 1945) and others.
149. Davis v. US, 27 AFTR2d71-844(S.D.W.Va.1971)
150. TAM 9117005
151. Treas Reg § 1.162-10(a) & various Revenue rulings
152. Treas Reg § 1.105-1(d)
153. Rev Rul 2004-55, 2004-26 IRB 1081
154. Rev Rul 73-3476, 1973-2 CB 25
155. IRC Sec 125 (d)(2)
156. Rev.Rul.2002-27, 2002-2 CB 925
157. Treas.Regs §§.125-1, A-3, 1.125-1, A-3
158. Reg. § 1.125, A-4
159. IRC Sec 7701(a)(20)
160. Sec 125(g)(4)
161. Reg. § 1.125-2, A-4(b)
162. IRS Sec 125(f)
163. Reg §1.125-2, A-4(a)(2)(i)
164. IRC Sec 106
165. IRS Sec 79
166. IRC Sec 213(d)(1)
167. AFLAC Training Manual
168. IRC Sec 129(d)(1)
169. IRC Sec 129(d)
170. IRC Sec 129(d)(9)
171. IRC Sec 162
172. IRC Sec 129(e)(9)
173. Notice 2002-24, 2002-16 IRB 785, Notice 90-24,1990-1 CB 335
174. Notice 2005-42, 2005-53 IRB 1204
175. Sec 1254(d)(2)(D)
176. IRC Section 106, Technical Advice Memorandum 199936046
176A. 2006 Tax Facts on Insurance and Employee Benefits( National Underwriter Organization p.83
177. IRC Section 79, 125(d)(2)(C)
178. Sec § 1.125-2, A-2
179. Sec § 1.125-1, A-15
180. Sec. 125(b)(1)
181. Sec 125(e)
182. IRC Sec. 125(g)(3)
183. (H.Rep.No.95-1445)
184. Sec 125(g)(2)
185. Sec 125(g)(1)
186. Sec 125(b)(2)
187. Treas Reg § 1.125-a, A-6
188. IRC Section 9801(f)
189. Reg § 1.125-4(b)
190. Reg § 1.125-4(d)
191. Reg § 1-125-4(e)
192. Reg § 1.125-4(g)
193. Reg § 1.125-4(c)
194. Reg § 1.125-4(C)(3)
195. Ibid.
196. Reg § 1.125-4(f)(2)(i)
197. Reg § 1.125-4(f)(2)(ii)
198. Reg § 1.125-4(f)(2)(ii)
199. Reg § 1.125-4(f)(3)(ii)
200. Reg § 1.125(4)(3)(i)
201. Reg § 1.125-4(f)(3)(iii)
202. Reg § 1.125-4(f)(4)
203. Reg § 1.125-4(j)
204. cost.204. Reg § 1.125-3, A-1
205. Reg § 1.125-3, A-1.
206. Reg §1.125-3, A-6(b)(1) and A-6(b)(2)(i)
207. Reg § 1.125-3, A-7
208. IRC Sec 3121(a)(5)
209. Reg §1.125-2, A-7(a)
210. Reg § 1.125-2,A-7(b)(2)
211. Reg § 1.125-2,A-7(b)(4)
212. Sec. 129(a)(2)(A)
213. Reg § 1.1256-2, A-7
214. IRC Sec 162(a)(1)
215. Treas Reg §1.162-7(b)(3)
216. IRC Sec 499
217. IRC Sec 280G(B)(2)
218. IRC Sec 280(G)(b)(2)(c)
210. IRC Sec 280(G)(b)(5)
230. IRC SECS 402(b)(1), 403(c) and 83(a)
231. Let Rul 9713006
232. IRC Sec 404(a)(5)
233. IRC 404(d)
234. IRC Sec 72(u)
235. IRC Sec 402(b)(1)
236. Variety of Letter Rulings, such as 9206009, 9302017, 9212019, etc.
237. Ltr. Ruls. 9322011, 9316018.
238. Treas Reg §1.404(a)-12(b)(1)
239. Ltr Rul 9502030 and others
240. Treas Reg §1.402(b)-1(c)(1)
241. IRC Sec. 409(1)(4)
242. IRC Sec 409(a)(4)(c)(iii)
243. The Acceleration of Payments Section pertains to proposed Treasury Regulation §1.409A-1
244. IRC Sec 409A(a)(1)(A)
245. IRC Sec 409A(a)(1)(B)
246. Rev Rul 60-31, 1960-1 CB 174, and subsequent modifications, plus several court rulings.
247. Martin v. Comm., 96 TC 814 (1991)
248. Rev.Proc. 92-65, Sec 3.01(c), 1992-2 CB 428
249. Treas Reg §§1.457-2(h)(4) & 1.457-2(h)(5)
250. Let Rul 9337016
251. Rev Proc 2003-3, Sec 3.01(34), 2003-1 URB 113, 116
252. Let Rul 9436051
253. ERISA Sec 201(2)
254. Carrabba v. Randalls Food Mkts, Inc., 252 F.3d 721 (5th Cir. 2001), cert denied , 26 EBC 2920 (US Sup Court 2001)
255. Let Rul 2001116406
256. Sproull v. Comm., 16 TC 244 (1951)
257. Rev Rul 60-31, 1960-1 Cb 174, 177
258. Casale v. Copmm., 247 F.2d 440(2d Cir.)
259. Goldsmith v. US, 586 F.2d 810, 78-1 USTC(9804 Ct.Cl. 1978)
260. Minor v, US 772 F2d 1472, 85-2USTAC 9717 (9th Cir 1985)
261. Rev Rul 72-25, 1972-1 CB 127 & 193
262. IRC Sec 409A(b)
263. Dependabl v. Falstaff Brewing Corp 491 F.Supp 1188 (E.D. Mo 1980)
264. Let Rul 9344038
265. IRC Sec 409A(b)(4)
266. Rev Proc 2003-3, Secs 3.01935), 4.01(33), 2003-1 IRB 113; Rev Proc 92-64, Secs 3 & 4, 1992-2 CB 422,423.
267. IRC Sec 404(a)(5) & IRC Sec 404(d)
268. Let Rul 199923045
269. IRC Section Sec 163
270. IRC Sec. 3401(a)
271. Treas Regs 31.3121(v)(2)-1(c)) and 31.3306(r)(2)-1(a)
272. Treas Regs 31-3121(v)(2)-1(c)(2), 31.3306(r)(2)-1(a)
273. Treas Regs 31.3121(v)(2)-1(d)(2); 31.3306(r)(2)-1(a)
274. IRC Sec 3121(a)(1)
275. ERISA § 407(d)(5)
276. IRC § 409(l)(1)
277. ERISA § 4078(d)(5)
278. ERISA §407(d)(4)
279. ERISA § 407(d)3)
280. IRC § 404(a)(9)
281. Treas Reg 54.4975-7(b)(3)&(4)
282. Treas Reg 54.4975-7(b)(5)&(6)
283. Treas Reg 54.4975-7(b)(8)
284. Treas Reg 54.4975-11(a)(2)
285. Treas Reg 54.4975-11(a)(ii)
286. Treas Reg 54.4975-11(d)(2)
287. IRC § 4975(e)(7)
288. IRC § 409(e)(2)
289. IRC § 409(e)(5)
290. IRC § 409(h)(2)
291. IRC §409(h)(1)(B)
292. IRC § 409(o)(1)(B)
293. IRC § 401(a)(28)(B)
294. IRC § 401(a)(28)(c)
295. Black's Law Dictionary, Seventh Edition.
296. IRC 404(k)
297. Security Exchange Act Release No. 15230
298. ERISA § 407(a)(2)
299. IRC Sec 422
299A. IRC Sec 422(a)
300. IRC Sec 424(c)(1), 424(c)(4)
301. IRC Sec 422(a)(1)
302. IRC Sec 1001(a)
303. IRC Sec 421(b)
304. IRC Sec.83(b)(1)
305. Ibid.
306. IRC Sec 6039(a)
307. IRC Sec 83(a)
308. IRC Sec 83(b)
309. IRC Section 83(a)
310. IRC Sec 419. Let Rul 8737022
311. IRC Sec. 129(d)(5)
312. IRC Sec 129(d)
313. IRC Sec 129(d)(8)(b)
314. IRC Sec 223(d)(1)
315. Ibid.
316. IRC Sec 106(b)(5)
317. IRC Sec 223(c)(1)(A)
318. Notice 2004-23, 2004-15 IRB 725
319. Notice 2005-50, 2004-33 IRB 196, A-17
320. Treas Reg. § 1.72-4(b)(1)
321. IRC § 72(b)(1)
322. IRC § 72(b)(3)
323. IRC § 402(c)
324. IRC § 402(c)(3)(A)
325. IRC § 402(a)(31)(B)
326. ERISA § 202(a)(1)(A)
327. ERISA § 202(a)(1)(B)(ii)
328 . ERISA § 202(a)(4)
329. ERISA § 3(23)(A)
330. ERISA § 204(b)(1)(A)
331. ERISA § 204(b)(1)(B)(i)
332. ERISA § 204(b)(1)(C)
333. ERISA §204(b)(1)(F)
334. ERISA § 204(b)(1)(H)
335. ERISA § 204(b)(2)
336. IRC § 416(c)(1)
337. IRC § 416(c)(2)
338. ERISA § 3(23)
339. ERISA § 204(g) & Treas Reg 1.411(d)-4
340. Hickey v. Chicago Truck Drivers, Helpers & Warehouse Workers Union (7th Cir. 1992)
341. ERISA § 204(g)(2)(A)
342. ERISA §204(g)
343. ERISA § 204(h)(9)
344. ERISA § 510 Gavalik v. Continental Can Co. (35d Cir 1987)
345. Nemeth v. Clark Equipment Co. (WD Mich 1987)
346. Inter-Modal Rail Employees Ass'c v. Atchison, Topeka & Santa Fe Railway Co. (S.Ct.1997)
347. Deeming v. The American Standard, Inc. (7th Cir 1990)
348. Treas Reg 1.401-1(b)(1)(i)
349. Rev. Rul. 74-307
350. Rev.Rul.6-83
351. Treas Reg 1.401(a)(9)-2
352. ERISA § 203(e)(1)
353. ERISA § 401(a)(9)(C)
354. IRC §401(a)(9)(B)(ii)
355. Black's Law Dictionary
356. IRC §401(a)(13)
357. University of Tennessee William F. Bowld Hospital v. Wal-Mart Stores, Inc. (W.D.Tenn.1996)
358. 11 USC § 541(a)
359. USC § 541(c)(2)
360. ERISA § 206(d)(3)(k)
361. ERISA § 206(d)(2)
362. Guidry v. Sheet Metal Workers National Pension Fund (S.Ct.1990)
363. ERISA § 206(d)(5)
364. IRC § 410(b)(1)
365. IRC § 414(q)(1)
366. IRC § 414(q)(2)
367. IRC § 414(q)(4)
368. IRC § 414(q)(5)
369. Treas Reg 1.410(b)-7(b)
370. Webster Collegiate Dictionary
371. Treas Reg 1.410(b)-7(c)
372. Treas Reg 1.410(b)-3(b)(1)
373. IRC § 410(b)(1)(B)
374. Treas Reg 1.1410(b)-2(b)
375. Treas Reg 1.1410(b)-2(b)(7)
376. IRC § 414(m)(2)& (5)
377. IRC § 414(n)(1)
378. IRC§ 414(n)(2)
379. IRC § 414 (n)(5)
380. IRC § 410(b)(3)(A)
381. Treas Reg 1.410(b)-6(d)(2)(ii)(B)
382. IRC § 410(b)(4)(B)
383. Treas Reg 1.410(b)-6(h)
384. IRC § 401(b)(5)
385. IRC § 401(a)(26)
386. IRC § 415 and 401(a)(16)
387. IRC § 401(k)(1)
388. IRC § 401(k)(2)(B)(i)
389. IRC § 401(m)(4)(C)
390. Treas Reg 1.401(k)-1(g)(4)
391. IRC § 401(k)(3)(A)
392. IRC § 414(v)(1) &(2)(A)
393. IRC § 414(v)(3)(A)
394. IRC § 401(k)(11)(B)(i)
395. IRC § 401(k)(11)(B)(ii)
396. IRC § 414(v)(2)(B)(ii)
397. IRC §404(a)
398. IRC §404(a)(3)(A)(i)(I)
399. Treas Reg 1.414(a)-9(b)
400. IRC § 404(n)
401. IRC § 404(a)(3)(A)
402. IRC § 404(a)(7)(B)
403. Treas Reg 1.401-1(b)(2)
404. ERISA § 404(d)(1)
405. ERISA §4022(a)
406. ERISA § 4001(a)(8)
407. Hackett v. PBGC (D.Md.1980)
408. ERISA § 4022(b)(3)
409. ERISA § 4022(b)(5)(B)
410. ERISA § 4001(a)(16)
411. ERISA §4041(B)(3)(A)
412. ERISA § 4041(c)(3)(D)
413. ERISA § 4069(a)
414. ERISA § 4042(d)(1)(A)
415. ERISA § 4042(c)
416. Jones & Loughlin Hourly Pension Plan v. LTV Corp. (2d Cir.1987)
417. ERISA § 4042(d)(1)(B)
418. ERISA § 4062(c) (and as stated in Employee Benefit Plans in a Nutshell, Jay Conison, p 475)
419. ERISA § 4047
420. ERISA § 502(a)(9)
421. ERISA § 4211
422. ERISA §4222