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  • Taxation for M&A and Reinsurance, Part 2: Product Considerations
    Considerations The article focuses on the policyholder tax considerations specific to various types of contracts ... reinsurance transactions, buyers need to be aware of the product tax compliance (PTC) requirements and evaluate ...

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    • Authors: Jeffrey Stabach, Brian King, Philip Ferrari
    • Date: Dec 2020
    • Competency: Results-Oriented Solutions
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • IRS Chief Counsel Advice Addresses Interest Rate Election for Life Insurance Reserves
    Reserves Discusses the CCA 201939003 and the conclusions that were made and the impacts it has on a ... taxpayer's ability to make an election for determining the interest rate used to compute tax-deductible life ...

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    • Authors: Brien Alvino, Mark Smith
    • Date: Feb 2020
    • Competency: Results-Oriented Solutions
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance; Life Insurance>Reserves - Life Insurance