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  • Recent Guidance Involving the Taxation of Life Settlement Transactions
    Guidance Involving the Taxation of Life Settlement Transactions A discussion of new IRS rulings with ... with respect to the taxation of life settlement transactions. Capital gains;Internal Revenue Service=IRS;Life ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • IASB Exposure Draft on Insurance Contracts
    Exposure Draft on Insurance Contracts Discusses the IASB insurance contract project and the major components ... components of the new accounting standard, including the guidance it provides regarding how to define the term ...

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: May 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Proposed Regulations Would Deny Reserve Deductions for Certain Captives
    34 4TAXING TIMES On Sept. 27, 2007, the Internal Revenue Service (IRS) and the Treasury Department ... consolidated group intercompany insurance trans- actions. The proposed rules would technically still require certain ...

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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