- 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 (2012-2015)
Documents by this lawyer on Martindale.com
First Investor Control Case Since 1984 Is Released
Dennis L. Allen,Thomas A. Gick,Jeffrey H. Mace,Michael R. Miles,William R. Pauls, July 7, 2015
On June 30, the Tax Court released Webber v. Commissioner, 144 T.C. No.17, in which the court upheld and applied the principles set forth in the Internal Revenue Service’s (IRS) “investor control” rulings, concluding that for federal tax purposes, the taxpayer in question was the...
Validus Affirmed for All the Right Reasons - The FET Does Not Apply to Wholly Foreign Reinsurance Transactions
Dennis L. Allen,Thomas A. Gick,Jeffrey H. Mace,Michael R. Miles,Mary E. Monahan, June 1, 2015
On May 26, the U.S. Court of Appeals for the District of Columbia affirmed the result of the U.S. District Court for the District of Columbia in Validus Reinsurance, Ltd. v. U.S., 19 F. Supp. 3d 225 (2014), which was the first case to involve a challenge to the Internal Revenue Service’s...
IRS Releases Favorable Private Letter Ruling on “Taxable Annuity.”
Dennis L. Allen,Thomas A. Gick,Jeffrey H. Mace,Michael R. Miles,William R. Pauls, April 16, 2015
On April 10, the Internal Revenue Service (IRS) released PLR 201515001 (Oct. 10, 2014), favorably addressing a “taxable annuity” - essentially, a deferred annuity contract supported, in part, by subaccounts, each of which invested solely in a single publicly available mutual fund. Not...
|Profile Visibility |
|#3,528 in weekly profile views out of 59,701 lawyers in Washington, District of Columbia|
|#103,338 in weekly profile views out of 1,710,323 total lawyers Overall|