9780872186439

Tax Facts on Insurance & Employee Benefits 2004: Life & Health Insurance, Annuities, Employee Plans, Estates Planning & Trusts, Business Continuation

by ; ; ; ;
  • ISBN13:

    9780872186439

  • ISBN10:

    0872186431

  • Format: Paperback
  • Copyright: 2004-01-01
  • Publisher: Natl Underwriter Co

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Supplemental Materials

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Table of Contents

What's New for 2004 xi
How To Locate New Information xi
How To Keep Up With 2004 Developments xi
How To Use The Guidex xi
About the Citations xi
Abbreviations xiii
Egtrra 2001 Sunset Provision xiv
PART I: FEDERAL INCOME TAX
1(499)
Annuities
1(44)
General Rules
1(2)
Amounts Not Received As An Annuity
3(4)
Generally
3(2)
Dividends
5(2)
Amounts Received as an Annuity: Fixed Annuities
7(14)
Basic Rule
7(4)
Life Annuity: Single
11(1)
Life Annuity: Temporary
12(1)
Life Annuity: Joint and Survivor
13(5)
Life Annuity: Refund Beneficiary
18(1)
Fixed Period or Fixed Amount Installments
19(1)
Annuity Reduced by Partial Withdrawal
20(1)
Annuity Rules: Variable Annuities
21(5)
Loss
26(2)
Disposition
28(8)
Sale or Purchase of a Contract
28(2)
Policy Exchanges
30(1)
Gift of an Annuity or Endowment Contract
31(2)
Surrender, Redemption, or Maturity
33(3)
Death
36(2)
Divorce
38(1)
Charitable Gifts
39(1)
Withholding
40(1)
Private Annuity
41(2)
Charitable Gift Annuity
43(2)
Business Continuation: Business Life Insurance
45(54)
Premiums
45(16)
General Rules
45(2)
Corporations and Stockholders: Deductibility
47(3)
Corporations and Stockholders: Includable in Income
50(4)
Corporations and Stockholders: Section 162 Bonus Plan
54(1)
S Corporations
55(1)
Partnerships and Partners
56(2)
Sole Proprietorships
58(2)
Deduction of Premiums Denied for Reasons Other Than Section 264(a)(1)
60(1)
Annuities and Living Proceeds Received by a Corporation
61(1)
Death Proceeds of Business Life Insurance
62(15)
General Rule
62(1)
Proceeds Taxable Because of Transfer for Value
63(10)
Proceeds Taxable as Dividends or Compensation
73(1)
Proceeds Taxable Because of Lack of Insurable Interest
74(1)
Proceeds as Restitution of Embezzled Funds
75(1)
S Corporations
76(1)
Transfer of Policy
77(3)
Stock Purchase Agreement
80(9)
Cross Purchase Agreement Between Individual Stockholders
80(2)
Stock Redemption
82(7)
Accumulated Earnings Tax
89(1)
S Corporations
90(2)
Sale or Liquidation of Partnership Interest
92(3)
Alternative Minimum Tax
95(1)
Disability Income and Overhead Expenses
96(3)
Cafeteria Plans
99(9)
In General
99(8)
Flexible Spending Arrangement
107(1)
Compensation
108(1)
Deferred Compensation
109(22)
Funded Deferred Compensation (Annuities and Trusts)
109(4)
Unfunded Deferred Compensation
113(18)
General Rules
113(1)
Private Plans
114(8)
Section 457 Plans (Government and Tax-Exempt Employers)
122(4)
Plans for State Judges
126(1)
Excess Benefit Plans
127(1)
Employee Stock Options
128(3)
Educational Benefit Trusts
131(1)
Dependent Care Assistance Programs
132(1)
Employee Death Benefits
133(4)
$5,000 Exclusion
133(1)
Contractual Death Benefits
134(2)
Voluntary Death Benefits
136(1)
Group Life Insurance
137(16)
Group Term Life Insurance
137(12)
In General
137(8)
Group Carve-Out Plan
145(1)
Permanent Benefits
146(2)
Retired Lives Reserves
148(1)
Group Permanent Insurance
149(2)
Death Benefits
151(1)
Group Survivor Income Benefit
152(1)
Health Insurance
153(55)
Personal Health Insurance
153(4)
Employer-Provided Health Insurance
157(34)
Overview
157(1)
Employee's Income Taxation
158(6)
Stockholder-Employees, Self-Employed Individuals
164(2)
Employer's Deduction
166(1)
Health Reimbursement Arrangements
167(1)
Withholding
168(1)
Social Security
169(1)
Information Return
170(1)
Cobra Continuation Coverage Requirements
171(13)
Portability, Access, and Renewability Rules
184(6)
Health Benefits Under A Qualified Plan
190(1)
Health and Medical Savings Accounts
191(17)
General
191(5)
Contributions
196(4)
Distributions and Transfers
200(4)
Death
204(1)
Social Security
205(1)
Withholding and Reporting
206(2)
Individual Retirement Plans
208(34)
In General
208(7)
Eligibility
215(10)
Distributions
225(11)
Taxation
225(4)
Premature Distributions
229(2)
Required Minimum Distributions
231(5)
Filing Requirements
236(1)
Employer-Sponsored IRAs
237(1)
Simplified Employee Pension (SEP)
238(2)
Simple IRA
240(2)
Life Insurance
242(67)
Premiums
242(3)
Cash Value Increases
245(2)
Living Proceeds
247(22)
Basic Rules
247(2)
Interest-Only Option
249(1)
Dividends
250(7)
Policy Loans
257(2)
Disposition: Sale or Purchase of a Contract
259(2)
Disposition: Policy Exchanges
261(1)
Disposition: Surrender, Redemption, or Maturity
262(3)
Accelerated Death Benefit
265(1)
Viatical Settlement
266(1)
Withholding
267(1)
Loss
268(1)
Death Proceeds
269(9)
General Rules
269(4)
Interest Option
273(1)
Life Income and Installment Options
274(1)
Transferred Policy
275(3)
Divorce
278(2)
Charitable Gifts
280(4)
Single Premium Whole Life Insurance Policy
284(1)
Creditor Insurance
285(8)
Premiums
285(5)
Bad Debt Deduction
290(1)
Proceeds
291(2)
Government Life Insurance
293(1)
Collection of Delinquent Income Taxes from Life Insurance
294(2)
Disability Provisions under Life Policies
296(4)
Policies Insuring More Than One Life
300(1)
Value of Unmatured Policy
301(1)
Life Insurance Trusts
302(7)
Long-Term Care Insurance
309(10)
Qualified Long-Term Care Insurance Contract
309(8)
Generally
309(3)
Premiums
312(4)
Taxation of Benefits
316(1)
Non-Qualified Long-Term Care Insurance Contract
317(1)
Reporting Requirements
318(1)
Pension and Profit Sharing Plans (Qualified)
319(115)
General
319(11)
Qualification Requirements
330(61)
Exclusive Benefit of Employees or Beneficiaries
331(1)
Minimum Participation and Coverage
332(2)
Nondiscriminatory Contributions or Benefits
334(6)
Limitation on Contributions or Benefits
340(1)
Vesting (Nonforfeitability of Benefits)
341(4)
Distribution Requirements
345(3)
Required Distributions
348(9)
Mandatory Retirement
357(1)
Alienation of Benefits
358(2)
Top-Heavy Plan Requirements
360(3)
Miscellaneous Qualification Rules
363(1)
Plan-Specific Qualification: 401(k) plans
364(10)
Plan-Specific Qualification: Other Plans
374(7)
Employees and Employers
381(7)
Retroactive Disqualification
388(1)
Insurance Benefits
389(2)
Taxation of the Employer
391(18)
Minimum Funding
391(8)
Contributions of Property
399(2)
Deduction of Employer Contributions
401(7)
Reversions
408(1)
Taxation of Participants and Beneficiaries
409(20)
Contributions to a Plan
409(1)
Cost of Life Insurance Protection Taxable to Employee
410(2)
Distributions from the Plan
412(1)
Amounts Borrowed from the Plan
413(4)
Preretirement Distributions
417(1)
Lump Sum Distribution
418(2)
Distribution of Annuity or Life Insurance Contract
420(1)
Distribution of Employer Securities
421(1)
Periodic Retirement Benefits
422(3)
Disability Benefits
425(1)
Death Benefits
426(3)
Premature Distributions
429(2)
Withholding On Benefits
431(1)
Taxation of Trust Funds
432(1)
Prohibited Transactions
433(1)
Rollover
434(13)
Split Dollar Plan
447(6)
Tax Sheltered Annuities for Employees of Section 501(c)(3) Organizations and Public Schools
453(31)
Plan Requirements
456(3)
Contributions
459(9)
Limits
459(6)
Excess Contributions
465(1)
Post-Retirement Employer Contributions
466(1)
Roth 403(b)
467(1)
Changing Issuers
468(1)
Amounts Received Under the Plan
469(6)
Incidental Life Insurance Protection
471(1)
Dividends
472(1)
Loans
473(2)
Distributions
475(7)
Premature Distributions
475(1)
Required Distributions
476(4)
Taxation of Benefits
480(2)
Social Security and Withholding Taxes
482(1)
Excise Taxes
483(1)
Welfare Benefit Funds
484(16)
General
484(10)
Postretirement Medical and Life Insurance Benefits
489(2)
Excise Tax on ``Disqualified Benefits''
491(3)
Voluntary Employees' Beneficiary Associations (501(c)(9) Trusts)
494(6)
PART II: FEDERAL ESTATE TAX
500(100)
Annuities and Living Proceeds
500(9)
Life Insurance in Business
509(7)
Insurance on Key Persons, Partners, Stockholders
509(5)
Partnership Income Continuation
514(1)
Split Dollar Insurance Plan
515(1)
Charitable Gifts
516(1)
Collection of Estate Taxes From Beneficiary
517(1)
Community (Marital) Property
518(5)
Creditor Insurance
523(2)
Death Proceeds of Life Insurance
525(13)
Proceeds Receivable by or for the Benefit of Insured's Estate
527(3)
Proceeds Receivable by Beneficiaries Other than Insured's Estate
530(8)
Dividends
538(2)
Divorce
540(1)
Double Indemnity
541(1)
Gifts Within Three Years of Death
542(2)
Government Life Insurance
544(1)
Group Life Insurance
545(1)
Health Insurance
546(2)
Individual Retirement Plans
548(2)
Life Insurance Trusts
550(9)
Loans on Life Insurance
559(1)
Marital Deduction
560(11)
Multiple-Life Life Insurance
571(1)
Nonqualified Employee Annuity
572(1)
Pension and Profit Sharing Plans (Qualified)
573(3)
Policyholder Other Than Insured
576(1)
Settlement Options---Beneficiary's Estate
577(7)
Survivor Income Benefit
584(2)
Tax Sheltered Annuities
586(1)
Valuation
587(13)
PART III: FEDERAL GIFT TAX
600(50)
Annuities
601(5)
Business Life Insurance
606(1)
Charitable Gifts
607(1)
Collection of Gift Tax
608(1)
Community Property
609(2)
Death-Benefit-Only Plans
611(1)
Gift Tax Annual Exclusion
612(6)
Gifts Within Three Years of Death
618(1)
Life Insurance Trusts
619(10)
Loans
629(1)
Marital Deduction
630(2)
Multiple-Life Life Insurance
632(1)
Premiums
633(2)
Proceeds
635(1)
Qualified Plans, Tax Sheltered Annuities and Individual Retirement Plans
636(4)
Settlement Options---Primary Beneficiary
640(1)
Split Dollar
641(1)
Split-Gift
642(1)
Survivor Income Benefit Plans
643(1)
Valuation
644(6)
PART IV: GENERATION-SKIPPING TRANSFER TAX
650(50)
PART V: FEDERAL TAX --- GENERAL
700
Federal Income Tax
700(50)
Individuals
700(38)
Filing Requirements
700(2)
Gross Income
702(11)
Adjusted Gross Income
713(4)
Taxable Income---Calculation of Tax
717(2)
Exemptions
719(2)
Deductions
721(7)
Rates
728(4)
Credits
732(4)
Social Security Taxes
736(2)
Corporations
738(3)
Limited Liability Companies
741(1)
Partnerships
742(1)
Trusts and Estates
743(7)
Federal Estate Tax
750(50)
Filing and Payment
751(1)
Calculation of Tax
752(1)
Gross Estate
753(8)
Exclusion
761(1)
Valuation
762(1)
Deductions
763(3)
Credits
766(34)
Federal Gift Tax
800(50)
Filing and Payment
801(1)
Calculation of Tax
802(1)
Gifts
803(6)
Split-gifts
807(1)
Disclaimers
808(1)
Valuation
809(8)
Special Valuation Rules
812(5)
Exclusions
817(3)
Deductions
820(2)
Unified Credit
822(28)
Tax on Generation-Skipping Transfers
850
Appendix A Annuity Tables
Appendix B Tax Tables
Appendix C One Year Term Rates
Appendix D Valuation Tables
Appendix E Indexed Employee Benefit Limits
Appendix F RMD Tables
Table I (Group Term Life Insurance Cost) 141(792)
Table of 2003 Legislation, Regulations and Rulings 933(2)
Table of Cases 935(16)
Table of IRC Sections Cited 951(24)
Guidex 975

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