CONTENTS PUBLIC WITNESSES American Bar Association, David R. Brink, president-elect.. American Institute of Certified Public Accountants, Federal Tax Division, Page 21 Bowles, James W., executive director, Oregon Prepaid Legal Services.. Dement, Sandra H., National Resource Center for Consumers of Legal Serv- Oregon Prepaid Legal Services, James W. Bowles, executive director.. Prudential Insurance Co. of America, Arthur W. Ericson, vice president and Riddell, James W., Dial Finance Co., Des Moines, Iowa Rolapp, James, president, American Horse Council, Inc., accompanied by Letter from U.S. Labor Department to Senator Packwood. 1.1 Types of plans included in the study population 2.1 Legal service plans: distribution by State. Report of Major Characteristics and Tax and Regulatory Issues.. Tables-Continued 2.17 Means amount of contribution, per member per year by funding Page American Federation of State, County and Municipal Employees... Consumer Service Casualty Insurance Co. Carr & Blackwood Florida Bar Association.. North Carolina Prepaid Legal Services Corp.. Association Group Insurance Administrators Florida Lawyer's Prepaid Legal Services Corp. Pre-Paid Legal Insurance Co., Inc. Mackell & Robertson Riddell, Williams, Ivie, Bullitt & Walkinshaw Bar Association of Metropolitan St. Louis American Prepaid Legal Services Institute Bankers Life & Casualty... 81 84 84 85 86 86 86 87 87 94 94 95 95 95 97 97 97 98 98 98 99 99 106 Letter to Robert E. Ligthhizer from Jenkins, Nystrom & Seerlacci. 112 85 Letter to Senator Dole from Connecticut General Life Insurance Co. 96 Prepared statement of Julius Topol, Municipal Employees Legal Services (MELS)....... 100 Prepared statement of Marc Stepp, United Automobile, Aerospace and Agricultural Implement Workers of America. Text of bills S. 230, S. 450, S. 644, S. 978, S. 1039 Joint Committee on Taxation print...... Prepared statement of Senator Dole.. Letter from William A. Bolger to the Commissioner of Internal Revenue 1, 2 4-14 15 སྭཱཏྠུཋབཙ |