Publications

• Affordable Long-Term Care Coverage: The Tale of 'Combination' Products
  59 Journal of Financial Service Professionals, No. 4
  July 2005
  by John T. Adney
  by Craig R. Springfield

• Life Insurance on the Move: Cross-Border Tax Implications & Opportunities for Canadian and U.S. Policyholders
  28 Insurance Tax Review, No. 5
  May 2005
  (Also published in Conference for Advanced Life Underwriting October 2004)
  by John T. Adney
  by Philip Friedlan

• Rev. Rul. 2005-6: Guidance on QABs Under IRC Sections 7702 and 7702A
  28 Insurance Tax Review, No. 4, p 497
  April 2005
  (Also published in 1 Taxing Times, No. 1, p. 14 Society of Actuaries Taxation Section
  April 2005)
  by John T. Adney
  by Joseph F. McKeever III
  by Craig R. Springfield

• Notice 2004-61: Guidance on Mortality under IRC Section 7702
  Product Matters!, No. 61, p. 12
  Society of Actuaries Product Development Section
  March 2005
  by John T. Adney
  by Craig R. Springfield

• A Tax Incentive for Life Annuities
  59 Journal of Financial Service Professionals, No. 2 p. 12
  March 2005
  by John T. Adney
  by Bryan W. Keene

• Life Insurance Encounters the Employee Benefit Rules
  58 Journal of Financial Service Professionals, No. 6, p. 14
  November 2004
  by John T. Adney
  by Jason K. Bortz

• Up-to-Date Annuities and Outdated Tax Rules
  58 Journal of Financial Service Professionals, No. 4, p. 12
  July 2004
  by John T. Adney
  

• Avalanche!
  58 Journal of Financial Service Professionals, No. 2, p, 17
  March 2004
  by John T. Adney
  

• Life Insurance & Modified Endowments
  Society of Actuaries
  2004
  by John T. Adney
  by Christian J. DesRochers
  by Douglas N. Hertz
  by Brian G. King
  

• IRS Provides Some Bright Lines for Captive Insurance Arrangements
  Journal of Taxation of Financial Institutions
  March/April 2003, at 49
  by Richard S. Belas
  by Bryan W. Keene

• COLI Reconsidered
  Journal of Financial Service Professionals
  November 2002
  by John T. Adney
  by Kirk Van Brunt
  by Bryan W. Keene

• Federal Tax Issues Under the 2001 CSO Mortality Tables
  Product Matters!, No. 54, p. 7
  Society of Actuaries Product Development Section
  November 2002
  (Also published in The Financial Reporter, No. 52, p. 21 Society of Actuaries Financial Reporting Section March 2003)
  by John T. Adney
  by John J. Spina

• The Taxes on Starlight: A Case for the Repeal of Sections 809, 815 and 1503(c) of the Internal Revenue Code
  20 Insurance Tax Review 31 2001
  by William B. Harman, Jr.
  by John T. Adney
  by Bryan W. Keene

• The Impact of Financial Services Reform on State Insurance Regulation
  Journal of Financial Service Professionals
  November 2000
  by William B. Harman, Jr.
  by Bryan W. Keene

• Annuities Answer Book, 3d ed.
  Panel Publishers
  2000 incl. Supp. 2005
  by John T. Adney
  by Joseph F. McKeever III
  by Barbara N. Seymon-Hirsch

• The New Tax Rules Governing Long-Term Care Insurance
  51 Journal of the American Society of CLU & ChFC, No. 5, p. 56
  September 1997
  (Also No. 6, p. 56 November 1997)
  (Also published in 52 Journal of the American Society of CLU & ChFC, No. 1, p. 76 January 1998)
  by John T. Adney
  by Craig R. Springfield

• A Tale of Two Amendments: The New Tax Rules for Separate Account Products
  13 Insurance Tax Review, No. 2, p. 1275
  August 1997
  by John T. Adney
  by Irene Price
  by Anthony Calabrese

• Using Life Insurance in Executive Compensation (Chapter 15) in Michael Sirkin, ed., Executive Compensation
  Law Journal Press
  1997
  by John T. Adney
  

• Chameleon-Like Concepts in the Code's Insurance Definitions or When is a QAB Not a QAB
  9 Insurance Tax Review, No. 7, p. 1013
  July 1995
  by John T. Adney
  by Mark E. Griffin

• The Great Single Premium Life Insurance Controversy: Past and Prologue
  43 Journal of the American Society of CLU & ChFC, No. 3, p. 64
  May 1989
  (Also No. 4, p. 74 July 1989)
  (Also No. 5, p. 70 September 1989)
  by John T. Adney
  by Mark E. Griffin

• The Taxation of Life Insurance Companies and Their Products - The Effects of the Tax Reform Act of 1986
  41 Journal of the American Society of CLU & ChFC, No. 2, p. 30
  March 1987
  (Also No. 3, p. 38 May 1987)
  by John T. Adney
  by William B. Harman, Jr.
  by Joseph F. McKeever III
  

• Taxation of Insurance Companies and Policyholders (Chapter 75)
  Tax Management Portfolio No. 986
  1987
  by John T. Adney
  by William B. Harman, Jr.
  by Gail B. Wilkins
  by Joseph F. McKeever III
  

• Implementing Section 809: A Look Back to the Future in M. Graetz, ed., Life Insurance Company Taxation - The Mutual vs Stock Differential
  Rosenfeld Emanuel
  1986
  by John T. Adney
  

• The New Federal Tax Definition of 'Life Insurance Contract'
  38 Journal of the American Society of CLU, No. 6, p. 40
  November 1984
  by John T. Adney
  by Jeffrey P. Hahn

• Taxation of Life Insurance Companies and Policyholders (Chapter 79)
  Tax Management Portfolio No. 984
  1984
  by John T. Adney
  by William B. Harman, Jr.
  by Gail B. Wilkins

• Taxation of Annuity Contracts Under TEFRA
  14 The Tax Adviser 66
  February 1983
  by John T. Adney
  by Gordon O. Pehrson, Jr.

• Taxation of Life Insurance Companies as Affected by TEFRA (Chapter 52)
  Tax Management Portfolio No. 982
  1983
  by John T. Adney
  by William B. Harman, Jr.
  by Carolyn P. Chiechi

• An Analysis of the Effects of the Life Insurance and Annuity Provisions of TEFRA
  57 The Journal of Taxation 338
  December 1982
  by John T. Adney
  by Carolyn P. Chiechi

• Life Insurance Companies and the Income Tax: Recent Judicial Developments
  11 The Tax Adviser 388
  July 1980
  by John T. Adney
  by Gordon O. Pehrson, Jr.
  by Carolyn P. Chiechi

• Insurance Companies and the Income Tax: Legislative Developments
  10 The Tax Adviser 414
  July 1979
  by John T. Adney
  by Gordon O. Pehrson, Jr.
  by Carolyn P. Chiechi

• A Roadmap to the Federal Income Taxation of Non-Qualified Annuity Contracts
  45 The Tax Lawyer 123
  1991
  by John T. Adney (contributing author)