Legal Opinion
Unum Life Insurance Company v. United States
Court of Appeals for the First Circuit
Decided March 6, 1990No. 89-1454PublishedCited by 5 opinions
1Opinion of the Court
BREYER, Circuit Judge.
The question on appeal is whether certain amounts that UNUM Life Insurance Company (“UNUM”) maintains to safeguard the payment of its obligations under “deposit administration contracts” (containing “annuity options” with “permanent rate guarantees”) qualify as “pension plan reserves” within the meaning of § 801(b)(1) of the Internal Revenue Code of 1959, Pub.L. No. 86-89 § 2(a), 73 Stat. 112, repealed and replaced by Pub.L. No. 98-369, Div. A, Tit. II § 211(a), 98 Stat. 721 (current version at §§ 801-818 of the Internal Revenue Code of 1986, 26 U.S.C. §§ 801-818), which…
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- New York v. MacLaySupreme Court of the United States · 1933
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3Cited by5 opinions
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