- Insurance Taxation
- Insurance Finance
- Insurance Products
- Tax Controversy & Litigation
|Contact Info||Telephone: 202.383.0191|
|University ||College of Insurance, B.B.A., cum laude|
|Law School||State University of New York at Buffalo, J.D., cum laude Editor, Sea Grant Law and Policy Journal|
|Admitted||1982, New York; 1988, District of Columbia|
Member, American Bar Association
Member, Federal Bar Association
Member, Life Insurance Council of New York Inc.
|Born||New York, New York, July 22, 1956|
With more than 30 years of experience in insurance tax, Tom Gick advises on the taxation of insurance companies and their products; guiding clients through insurance company tax matters, including tax reserving and other matters arising under subchapter L. He works on the tax-compliant design and administration of life, annuity, and property and casualty insurance products on behalf of insurers, other financial service providers and corporate purchasers. Tom also assists clients in company and product tax issues arising in connection with corporate mergers and acquisitions and helps clients remediate insurance products that have fallen out of tax compliance.
Tom regularly represents clients before the Internal Revenue Service and the U.S. Department of the Treasury on a variety of insurance issues and has been actively involved in regulatory projects relating to insurance. Tom has also worked on a number of tax controversy and litigation matters involving insurance issues.
Like many of his colleagues at Sutherland, Tom began his career with the federal government. He served as an appellate trial attorney with the Tax Division of the U.S. Department of Justice from 1981 to 1985.
Sutherland advises on tax considerations in variable insurance fund structures.
Sutherland assists insurer in captive insurance arrangements.
Sutherland advises life insurer on tax considerations in the design of new retirement income products.
Awards and Rankings
Named to The Best Lawyers in America in the area of tax law (2012-2016)
Documents by this lawyer on Martindale.com
FY2017 Budget Proposal Sets Its Sights on Insurance Companies
Dennis L. Allen,Thomas A. Gick,Michael R. Miles,Mary E. Monahan,William R. Pauls, February 12, 2016
On February 9, the Obama Administration released its fiscal year 2017 budget proposal (FY2017 Budget). Many of the tax proposals included in the FY2017 Budget closely follow those included in the President’s fiscal year 2016 budget proposal (FY2016 Budget). For example, the hallmarks of the...
Congress Amends Section 831(b): Is This the Beginning of the End of Section 831(b) Abuses?
Dennis L. Allen,Thomas A. Gick,Michael R. Miles,Mary E. Monahan,William R. Pauls, December 22, 2015
On December 18, 2015, Congress passed and President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (Act), which made several significant amendments to section 831(b) of the Internal Revenue Code. Prior to these amendments, section 831(b) permitted an insurance company...
Tax Court Holds that Residual Value Insurance Qualifies as Insurance for Tax Purposes
Dennis L. Allen,Thomas A. Gick,Michael R. Miles,Mary E. Monahan,William R. Pauls, September 24, 2015
On September 21, the United States Tax Court held in favor of the taxpayer in R.V.I. Guaranty Co., Ltd. and Subsidiaries v. Commissioner, 145 T.C. No. 9 (2015). The court concluded that the residual value insurance policies issued by RVI1 qualify as insurance policies for U.S. federal income tax...
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