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Internal Revenue Service › Insureds

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Gerald Nowotny - Law Office of Gerald R....

All in the Family – Introducing Family-Owned Life Insurance™ (aka FOLI)

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

Perhaps you are tired of reading that I grew up in the Panama Canal Zone, but it is one of the last bastions of American colonialism. Personally, I do not like the word “colonialism” because it inevitably conjures up negative...more

Baker Donelson

Whose Life Expectancy is it Anyway? IRS Relaxes Position for Accumulation Trust RMD Determination

Baker Donelson on

In a recent Letter Ruling, the IRS relaxed its position regarding which beneficiaries of an accumulation trust must be taken into account when determining which beneficiary's life expectancy should be used to determine...more

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