News & Analysis as of

Compensation & Benefits Life Insurance

Pullman & Comley - Labor, Employment and...

An Overview of Legislation Affecting Employers Passed by the 2025 Session of the Connecticut General Assembly

The 2025 Regular Session of the Connecticut General Assembly, which concluded on June 4, 2025, was not especially prolific in terms of the volume of labor-and employment-related bills passed.  ...more

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

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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

Insurer Allowed to Benefit From Foreign Tax Credits Distributed by Underlying Funds

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The Eleventh Circuit Court of Appeals recently held that a life insurance company did not breach its fiduciary duties by retaining the benefits that it derived from foreign tax credits. The plaintiffs argued that, under...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

Carlton Fields

SEC Pressures Advisers on Undisclosed Conflicts

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We are actively looking for circumstances where an adviser is financially conflicted by incentives that could affect investment recommendations to clients. ... And I will tell you: the more we look, the more undisclosed or...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

Farrell Fritz, P.C.

Split-Dollar Life Insurance And S Corps: Distribution Or Compensation?

Farrell Fritz, P.C. on

How Does It Work? Many employers struggle to hire and retain key employees. In addressing this challenge, employers will sometimes add unique benefits to the compensation package offered to such individuals. ...more

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