Mark has been providing Davis & Harman LLP clients with expertise in taxation and insurance law since 1988. He specializes in the federal income tax treatment of life insurance and annuity contracts. His practice area encompasses the federal tax treatment of annuity contracts issued as nonqualified annuities, as well as in connection with IRAs, section 403(b) arrangements, qualified retirement plans and structured settlement arrangements. His work with life insurance contracts includes modified endowment contracts, corporate-owned life insurance contracts, and split-dollar life insurance arrangements.
Prior to joining Davis & Harman, Mark served as Attorney-Advisor to Special Trial Judge Hu S. Vandevort, Jr. of the US Tax Court. He also speaks and writes frequently on the federal income taxation of insurance products, and he is a contributing author to the Annuities Answer Book (Panel Publishers, 3d ed. 2000).
LL.M., Taxation, Georgetown University Law Center (1988)
J.D., Syracuse University (1984) cum laude
B.A., Hamilton College (1981) magna cum laude
Bloomberg Tax Management Portfolios
The Portfolio, Income Taxation of Life Insurance and Annuity Contracts, considers the federal income tax rules applicable to life insurance and annuity contracts, addressing, for example, the exclusion from
Bloomberg Tax Portfolio 528 T.M., Income Tax Definition of Life Insurance and Annuity Contracts, addresses the definition of a life insurance or annuity contract for federal tax purposes.