Alison R. Peak is a partner in the Washington, D.C. law firm of Davis & Harman LLP. Ms. Peak advises clients on a wide range of issues relating to insurance products and company taxation. Her practice focuses on the federal tax treatment of variable and fixed annuities, life insurance contracts, and IRAs, by providing advice on the design, implementation, and compliance of these products. She also advises clients on tax withholding and reporting obligations related to insurance contracts and IRAs and the tax treatment of insurance company separate accounts, including issues relating to diversification and investor control. In addition, Ms. Peak represents clients before the Internal Revenue Service obtaining private letter rulings and closing agreements on insurance tax matters.
Ms. Peak is currently co-chair of the Insurance Companies Committee of the ABA’s Section of Taxation. She frequently publishes articles regarding the taxation of life insurance and annuity products and is a contributing author to the Annuities Answer Book. She also often speaks at various industry conferences. She is a member of the District of Columbia Bar, the New York Bar, and the ABA, Section of Taxation. Prior to joining Davis & Harman LLP, Ms. Peak graduated from Georgetown University Law Center's LL.M. tax program, with Distinction, where she received the Thomas B. Chetwood, SJ, Prize for Highest Academic Average. She received her J.D., cum laude, from the Washington College of Law at American University.