IRS Signals a Potential End to Its Administrative Pursuit of the Separate Account DRD
By EsqSocial Corporation 13/02/14
On February 4, the IRS issued a new revenue ruling – Rev. Rul. 2014-7 – that indicates that the IRS no longer plans to issue formal guidance concerning the treatment of the dividends-received deduction (DRD) with respect to the earnings of a life...
By: Sutherland Asbill & Brennan LLP