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  • Recent Guidance Involving the Taxation of Life Settlement Transactions
    BY ORIGINAL, INDIVIDUAL OWNER/INSURED Revenue Ruling 2009-13, applies to an individual taxpayer who ... three scenarios presented in the ruling, the individual either surrenders or sells the policy. In Situation ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Proposed Regulations Would Deny Reserve Deductions for Certain Captives
    Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses proposed ... “greater effect on consolidated income” in any individual case. As such, the recently proposed regulations ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Deferred Compensation Not Deductible in Unpaid LAE
    Deferred Compensation Not Deductible in Unpaid LAE The Internal Revenue Service “the Service” ... distributions,” amounts prescribed in the HMO’s individual provider agreements with various physicians ...

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    • Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
    • Date: Feb 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical