Page images
PDF
EPUB

i981-82 MISCELLANEOUS TAX BILLS VI

STANFORD
HEARING LIBRARIES

BEFORE THE

SUBCOMMITTEE ON
TAXATION AND DEBT MANAGEMENT

OF THE

COMMITTEE On] FINANCE
UNITED STATES SENATE,

NINETY-SEVENTH CONGRESS

FIBST SESSION
ON

S. 230, S. 450, S. 644, S. 978, and S. 1039

[merged small][ocr errors][merged small][graphic][merged small]

U.S. GOVERNMENT PRINTING OFFICE
83-405 0 WASHINGTON : 1981 HO 97-28

[graphic]

COMMITTEE ON FINANCE

ROBERT J. DOLE, Kansas, Chairman

BOB PACKWOOD, Oregon RUSSELL B. LONG, Louisiana

WILLIAM V. ROTH, Jr., Delaware HARRY F. BYRD, Jr., Virginia

JOHN C. DANFORTH, Missouri LLOYD BENTSEN, Texas

JOHN H. CHAFEE, Rhode Island SPARK M. MATSUNAGA, Hawaii

JOHN HEINZ, Pennsylvania DANIEL PATRICK MOYNIHAN, New York

MALCOLM WALLOP, Wyoming . MAX BAUCUS, Montana

DAVID DURENBERGER, Minnesota DAVID L. BOREN, Oklahoma

WILLIAM L. ARMSTRONG, Colorado BILL BRADLEY, New Jersey

STEVEN D. SYMMS, Idaho GEORGE J. MITCHELL, Maine

CHARLES E. GRASSLEY, Iowa

Robert E. Lighthizer, Chief Counsel
Michael Stern, Minority Staff Director

Subcommittee On Taxation And Debt Management

BOB PACKWOOD, Oregon, Chairman

JOHN C. DANFORTH, Missouri HARRY F. BYRD, Jr., Virginia

JOHN H. CHAFEE, Rhode Island LLOYD BENTSEN, Texas

MALCOLM WALLOP, Wyoming SPARK M. MATSUNAGA, Hawaii

WILLIAM L. ARMSTRONG, Colorado RUSSELL B. LONG, Louisiana

(II)

CONTENTS

Public Witnesses

Page

American Bar Association, David R. Brink, president-elect 21

American Horse Council, Inc., James Rolapp, president, accompanied by

George Smathers former U.S. Senator and Thomas A. Davis 51

American Institute of Certified Public Accountants, Federal Tax Division,

Stephen A. Bleyer 24

Bleyer, Stephen A., Federal Tax Division, American Institute of Certified

Public Accountants 24

Bowles, James W., executive director, Oregon Prepaid Legal Services 22

Brink, David R., president-elect, American Bar Association, Minneapolis,

Minn 21

Dement, Sandra H., National Resource Center for Consumers of Legal Serv-

ices 33

Dial Finance Co., Des Moines, Iowa, James W. Riddell 58

Ericson, Arthur W., vice president and associate actuary, Prudential Insur-

ance Co. of America 29

National Resource Center for Consumers of Legal Services, Sandra H.

Dement 33

Oregon Prepaid Legal Services, James W. Bowles, executive director 22

Prudential Insurance Co. of America, Arthur W. Ericson, vice president and

associate actuary 29

Riddell, James W., Dial Finance Co., Des Moines, Iowa 58

Rolapp, James, president, American Horse Council, Inc., accompanied by

George Smathers former U.S. Senator and Thomas A. Davis 51

Scupi, Richard, director, UAW Legal Services Plan 30

UAW Legal Services Plan, Richard Scupi, director 30

Communications

Letter from U.S. Labor Department to Senator Packwood .". 65

Report of Major Characteristics and Tax and Regulatory Issues 66

Tables:

1.1 Types of plans included in the study population 67

2.1 Legal service plans: distribution by State 71

2.2 Number of plans by source of funding 72

2.3 Plans fully or partially insured 72

2.4 Mean size of plans by source of funding 73

2.5 Number and size of plans, by source of funding 73

2.6 Number and percent of plans by size category and date of establish-

ment 73

2.7 Mean size of plans by delivery system 74

2.8 Number of plans and number of persons covered by delivery system .... 75

2.9 Delivery system by source of funding 75

2.10 Legal matters most often included by plans 77

2.11 Legal matters most often excluded by plans 77

2.12 Benefit coverage differences (only) by sources of funding 77

2.13 Plan eligibility by source of funding 79

2.14 Termination provisions 79

2.15 Age of plans (base year: 1980) 80

2.16 Plans by source of funding and date established 80

[graphic]
[ocr errors]

Tables—Continued

2.17 Means amount of contribution, per member per year by funding

source 81

Letters to Senator Packwood by:

Maryland State Bar Association 84

Iowa State Bar Association 84

American Federation of State, County and Municipal Employees 85

New York State Bar Association 86

Consumer Service Casualty Insurance Co 86

Carr & Blackwood 86

Florida Bar Association 87

North Carolina Prepaid Legal Services Corp 87

Advocare 94

Association Group Insurance Administrators 94

Cheshier, Larry M 95

Florida Lawyer's Prepaid Legal Services Corp 95

Illinois State Bar Association 95

Pre-Paid Legal Insurance Co., Inc 97

Goudie & Associates 97

Mackell & Robertson 97

Riddell, Williams, Ivie, Bullitt & Walkinshaw 98

New Jersey State Bar Association 98

Bar Association of Metropolitan St. Louis 98

State Bar of Wisconsin 99

American Prepaid Legal Services Institute 99

Bankers Life & Casualty 106

AFSCME, Ohio Council 8 106

Virginia State Bar 107

Tri-State Legal Services Trust Fund 107

Cuyahoga County Bar Association 107

State Bar Association of California 108

Missouri Bar Association 108

United Food & Commercial Workers International Union 109

Detroit Bar Association 109

Westchester County Bar Association 109

Alaska Bar Association 110

City of Columbus Ohio 110

Association of the Bar of the City of New York Ill

Letterto Senator Danforth from Dentsply International Ill

Letter to Robert E. Ligthhizer from Jenkins, Nystrom & Seerlacci 112

Letter to Senator Heinz from McNees, Wallace & Nurick 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 Agri-
cultural Implement Workers of America 102

Prepared statement of the National Education Association 103

Prepared statement of Peter D. Farris 104

Additional Information

Committee press releases 1, 2

Text of bills S. 230, S. 450, S. 644, S. 978, S. 1039 4-14

Joint Committee on Taxation print 15

Prepared statement of Senator Dole 21

Letter from William A. Bolger to the Commissioner of Internal Revenue 46

Prepared statement of Senator Spark M. Matsunaga 54

[graphic]
« PreviousContinue »