Andantech L.L.C. / See Malone & Hyde Inc. / Humana Inc. / Toyota World Inc. / CM Holdings Inc. / Power Inc. / Court Holding Co. / See BB&T Corp. / Neonatology Associates / Cal-Maine Foods Inc. / Winn-Dixie Stores Inc. / AS A LIFE INSURANCE VEHICLE A CIC / /
Continent
America / /
Country
United States / /
Currency
USD / / /
Facility
College of Law / University of Florida / University of California / /
IndustryTerm
case law history / insurance contract / insurance investment / purchase life insurance / life insurance transaction / tax law principle / taxdeductible life insurance premiums / captive insurance / life insurance sales / life insurance tax policy / life insurance arrangement / life insurance sales-tax-deductible life insurance premiums / insurance / life insurance industry / substantial life insurance sales / insurance market / business captive insurance / business risk insurance / personal life insurance / life insurance reserves / tax-oriented insurance / life insurance premiums / life insurance proceeds / unintended life insurance / bank / taxdeductible life insurance arrangements / purchase life insurance policies / life insurance policy / insurance premiums / taxdeductible insider personal life insurance premiums / life insurance cases / insurance policy / pre-planned life insurance / particular insurance / life insurance / prospective life insurance tax shelters / life insurance agents / life insurance arrangements / life insurance policies / /
Organization
University of California / Southwestern University School of Law / Internal Revenue Service / NAT’L ASSOC. OF INS. / U.S. Securities and Exchange Commission / John Marshall Law School / Congress / CENTER FOR AMERICAN PROGRESS / I.R.S. / University of Florida / College of Law / /
Person
WILLIAM G. GALE / William P. Elliott / LAWRENCE LOKKEN / DAVID L. BRUMBAUGH / Jay Adkisson / Beckett G. Cantley / Donald Arthur Winslow / HOWARD ZARITSKY / JOEL SLEMROD / Enter / Jerome B. Libin / Julie Goosman / BORIS I. BITTKER / Marsha Goetting / Matthew Abernethy / Christine Lug / Seth Hanlon / John Marshall / Jordan Eizenga / Sanford Ellowitz / / /
Position
driver / Professor of Law / research assistant / author / King / Associate Professor / /
RELEARNING THE LESSON: IRS JUDICIAL DOCTRINE ATTACKS ON THE CAPTIVE INSURANCE COMPANY PRE-PLANNED TAX DEDUCTIBLE LIFE INSURANCE TAX SHELTER Beckett G. Cantley*