SUN LIFE ASSUR. CO. OF CANADA v. MANNA

No. 1-05-1323.

858 N.E.2d 503 (2006)

306 Ill.Dec. 706

SUN LIFE ASSURANCE COMPANY OF CANADA, Plaintiff-Appellant, v. Deirdre K. MANNA, Acting Director of Insurance for the State of Illinois, and the Illinois Department of Financial and Professional Regulation, Division of Insurance, Defendants-Appellees.

Appellate Court of Illinois, First District, Third Division.

November 1, 2006.


Attorney(s) appearing for the Case

Foley & Lardner LLP, Chicago (R. Lee Christie, Mary Kay M. Martire, Tracy D. Williams and Belinda S. Morgan, of counsel), for Appellants.

Lisa Madigan, Attorney General of the State of Illinois (Special Assistant Attorney General Iain D. Johnston, Chief Legal Counsel Robert E. Wagner and Assistant Attorney General Nadine J. Wichern, of counsel), for Appellee.


Justice KARNEZIS delivered the opinion of the court:

The appeal concerns the constitutionality of the State of Illinois's "retaliatory tax" on "alien" insurance companies, insurance companies incorporated or organized under the laws of any country other than the United States (215 ILCS 5/2(h) (West 2004)). Plaintiff Sun Life Assurance Company of Canada (Sun Life) is a life insurance corporation organized under the laws of Canada. Sun Life does insurance business in...

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