As a partner with Davis & Harman LLP, Craig Springfield specializes in insurance company and product taxation and working generally on Federal tax matters. He practices extensively in the areas of annuity, life insurance, and long-term care insurance product taxation, including with respect to variable insurance products. In addition, he works extensively before the National Office of the Internal Revenue Service and the Department of the Treasury to address tax compliance-related issues, including under sections 7702 and 7702A of the Code (e.g., addressing compliance failures). He has worked on various legislative matters, e.g., the tax treatment of combination insurance products and the Medicaid rules governing qualified State long-term care insurance partnerships.
Craig is a frequent speaker and author. Articles he has authored or co-authored include: "Proposed Model Closing Agreements for Life Insurance Contract Failures: Comments Requested," Taxing Times (May 2007); "Age Defined: IRS Issues Final Regulations on 'Attained Age' Under Section 7702," Taxing Times (May 2007); "New Rules and Opportunities for Long-Term Care Insurance Combination Products," Taxing Times (May 2007); "More on Reasonable Mortality: IRS Issues Notice 2006-95," Taxing Times (Feb. 2007); "Private Rulings Regarding 'Cash Surrender Value' Under Section 7702," Taxing Times (Sept. 2006); "Good Reasons for Removing Tax Uncertainty for LTC-Annuity Combos," National Underwriter: Life & Health (May 15, 2006); "New Proposed Regulations on 'Attained Age' Under IRC Section 7702," Taxing Times (Sept. 2005); "Affordable Long-Term Care Coverage: The Tale of 'Combination' Products," Journal of Financial Service Professionals (July 2005); "Rev. Rul. 2005-6: Guidance on QABs Under IRC Sections 7702 and 7702A," Insurance Tax Review (April 2005); "Notice 2004-61: Guidance on Mortality Under IRC Section 7702," Product Matters! (March 2005); "The New Tax Rules Governing Long-Term Care Insurance," Journal of the American Society of CLU and ChFC (Sept. 1997, Nov. 1997, and Jan. 1998).
LL.M., Taxation, New York University (1991)
J.D., University of Florida (1990) with honors
M.S., Accounting, University of Central Florida (1987)
B.S.B.A., University of Central Florida (1985) magna cum laude
Bloomberg BNA Tax Management Portfolios:
(Commissioned) 528 T.M., Income Tax Definition of Life Insurance and Annuity Contracts (co-author)
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to firstname.lastname@example.org.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).
This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to email@example.com.
Put me on standing order
Notify me when new releases are available (no standing order will be created)