My latest article from the June 20, 2015 issue of Tax Notes Magazine--Webber: Are Insurance Dedicated Funds Superfluous? is now available on my website. The Webber case favorably cites an earlier article I published in Tax Notes in 2003, also on my website, and hints in dicta that the Court might find that section 817(h) has superseded the IRS' requirements for insurance dedicated funds. But let's not get too excited; it is only dicta and that issue was not before this court. Nevertheless this is the most direct and most authoritative indication that my 2003 thesis seems to have been on the right track.