News & Analysis as of

Compensation & Benefits Annuities

Carlton Fields

Expect Focus - Volume II, May 2025

Carlton Fields on

Builder of Investment Models Deviates From Blueprints Employee’s Rogue Remodeling Costs Builder Plenty - The SEC’s recent order instituting administrative and cease-and-desist proceedings (OIP) against registered...more

Carlton Fields

NAIC Life and Annuity Illustration Subgroup and Suitability Working Group Construct More Guidance

Carlton Fields on

At the NAIC Spring National Meeting, the Illustration Subgroup and the Suitability Working Group reported that they are building out the following additions...more

Carlton Fields

Contingent Deferred Annuities: Time for Renewal?

Carlton Fields on

Contingent deferred annuities (CDAs) represent an interesting approach to securing lifetime income but have struggled for recognition in the marketplace since their introduction more than a decade ago. Recent developments,...more

Gerald Nowotny - Law Office of Gerald R....

WHERE HAVE YOU GONE, CHIP HILTON?

Using a Combination of Deferred Compensation and Loan Method Split Dollar in Tax Planning for Professional Sport Signing Bonuses...more

Gerald Nowotny - Law Office of Gerald R....

WHERE HAVE YOU GONE, CHIP HILTON? Using a Combination of Deferred Compensation and Loan Method Split Dollar in Tax Planning for...

This article focuses on tax planning for professional athletes who receive substantial one-time signing bonuses. The sad reality is that most professional athletes will never have another opportunity to earn that level of...more

Gerald Nowotny - Law Office of Gerald R....

WHERE HAVE YOU GONE, CHIP HILTON?

Nowotny on Death and Taxes, episode #21 Where Have You Gone, Chip Hilton, speaks to using a combination of deferred compensation and Loan Method Split Dollar in tax planning for professional sport athletes and their signing...more

Groom Law Group, Chartered

Court Challenges to DB Plan Actuarial Assumptions – One Year Later

Eleven cases have been filed against defined benefit pension plan sponsors and certain fiduciaries alleging that the plan’s assumptions—called “actuarial equivalence factors” or “actuarial equivalence assumptions”— for...more

Carlton Fields

Executive Compensation Disclosure – Partial Relief for Insurance Products

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For many years, insurance company issuers of non-variable products that are registered with the SEC on Forms S-1 or S-3 have been required to disclose compensation information about highly-compensated executive officers of...more

Robinson & Cole LLP

Connecticut Department of Revenue Services Issues Additional Guidance on the New Mandatory Income Tax Withholding Requirements for...

Robinson & Cole LLP on

On December 7, 2017, the Connecticut Department of Revenue Services (DRS) issued additional guidance regarding the new statutory withholding requirements for certain payors of pension and annuity payments set to take effect...more

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