Tom Gick is a member of Sutherland's Tax Practice Group, focusing in the area of federal taxation, with a particular emphasis on insurance tax matters. Tom has extensive experience in developing and negotiating tax compliant life, annuity, and property and casualty products on behalf of insurers, other financial service providers and corporate purchasers. He is regularly involved in representing clients before the Internal Revenue Service (IRS) 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 significant tax controversy and litigation matters involving insurance issues. He regularly lectures on insurance tax. Before joining the firm, Tom served as an Appellate Trial Attorney with the Tax Division of the U.S. Department of Justice from 1981 to 1985. Professional Honors and Awards · Named to The Best Lawyers in America in the area of tax law (2012) Professional and Community Involvement · Member, American Bar Association · Member, Federal Bar Association · Member, Life Insurance Council of New York Inc. Recent Speaking Engagements · Speaker, ITC 36th Annual Conference (November 3-4, 2011) · Speaker, ABA Tax Section Midyear Meeting (October 21, 2011) · Speaker, ALI-ABA Conference on Life Insurance Company Products (November 13-14, 2008) Industries Retirement Products and Services Legal Alerts Legal Alert: Regulators Consider Whether Stable Value Contracts Should Be Subject to Regulation as Swaps under the Dodd-Frank Act and Solicit Public Comment
August 30, 2011 Legal Alert: IRS Issues Interim Guidance on the Federal Income Tax Treatment of Annuity and Life Insurance Contracts with a Long-Term Care Insurance Feature
August 16, 2011 Legal Alert: IRS Modifies Guidance on Partial Exchanges of Annuity Contracts
June 30, 2011 Legal Alert: Ready, Aim, Fire! FY 2012 Budget Proposals (Once Again) Target Insurance Companies
February 16, 2011 Legal Alert: FY 2011 Budget Contains a Number of Tax Proposals Targeting Insurance Companies
February 2, 2010 Legal Alert: IRS Rules That Quota Share Reinsurance Arrangements Are "Insurance" and Continues to Apply Prior Principles
December 18, 2009 Legal Alert: IRS Issues Initial Rulings on "Contingent" Annuities
December 7, 2009 Legal Alert: Worker, Homeownership, and Business Assistance Act of 2009 Adds Five-Year Carryback Period for 2008 or 2009 Operations Losses of Life Insurance Companies
November 6, 2009 Legal Alert: Deferred Compensation Timing Rules, Rather Than Subchapter L, Govern Insurance Company's Deduction for Retiree Medical Benefits
October 28, 2009 Legal Alert: IRS Approves "Longevity" Annuity
September 28, 2009 Legal Alert: Proposed Neal Bill Reintroduced to Limit Deductibility of Offshore Related Insurance Premiums
August 3, 2009 Legal Alert: IRS Provides Guidance on PPA Rules for Employer-Owned Life Insurance
June 2, 2009 Legal Alert: IRS Rules on Long-Term Care Coverage Provided Through an Annuity Contract
May 12, 2009 Legal Alert: IRS Rules on Secondary Market Sales of Life Insurance Contracts
May 5, 2009 Legal Alert: House Financial Services Subcommittee Approves the Insurance Information Act of 2008 to Create an Office of Insurance Information
October 10, 2008 Legal Alert: Treasury Money Market Guarantee Program: New Developments for Insurance-Dedicated Funds
October 8, 2008 Legal Alert: Moving Forward with the Bailout - The Emergency Economic Stabilization Act of 2008 Becomes Law
October 3, 2008 Legal Alert: Progress on the "Bailout" Proposal - The Senate Passes an Expanded Emergency Economic Stabilization Act of 2008
October 2, 2008 Legal Alert: The Evolving "Bailout" Proposal - Emergency Economic Stabilization Act of 2008
September 29, 2008 Legal Alert: Treasury Department Money-Market Mutual Fund Guaranty Program May Present Tax Issues for Insurance-Dedicated Funds
September 24, 2008 Legal Alert: IRS and Treasury Issue 2008-2009 Business Plan
September 17, 2008 Legal Alert: IRS Applies IRC Section 72(w) to Annuity Partially Accrued While a Non-Resident Alien
August 12, 2008 Legal Alert: IRS Clarifies Grandfathering Rules for Split Dollar Life Insurance Contracts
April 2, 2008 Legal Alert: DOL Proposes Small Plan Safe Harbor for Remitting Participant Contributions to Plan
March 3, 2008 Legal Alert: IRS Rules Against Qualified Long-Term Care Insurance in 401(k) Plan
February 21, 2008 Legal Alert: IRS Issues Form to Report Employer-Owned Life Insurance
February 7, 2008 Legal Alert: IRS Issues Ruling and Proposed Guidance Regarding Protected Cell Companies
January 24, 2008 Legal Alert: IRS Implements Information Reporting for Employer-Owned Life Insurance
November 19, 2007 Legal Alert: Liberalization of Variable Insurance Product Diversification Requirements Proposed
July 31, 2007 Events ITC 36th Annual Conference
November 3-4, 2011 2011 Joint Fall CLE Meeting
October 21, 2011 ALI-ABA Conference on Life Insurance Company Products
November 13-14, 2008 |