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Recent Guidance Involving the Taxation of Life Settlement Transactions
SETTLEMENT TRANSACTIONS By Frederic J. Gelfond and Yvonne S. Fujimoto IF YOU GIVE A MOUSE A COOKIE, HE’S GOING ... GIVE HIM THE MILK, HE’LL PROBABLY ASK FOR . . .1 A s the life settlement industry continues to take deeper ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IASB Exposure Draft on Insurance Contracts
TIMES mAy 2011 By Frederic J. Gelfond and Yvonne S. Fujimoto I n July 2010, the International Accounting ... contracts in their financial statements. From a U.S. federal income tax perspec- tive, the most significant ...- 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]
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Proposed Regulations Would Deny Reserve Deductions for Certain Captives
Deductions for Certain Captives by Rick Gelfond and Yvonne S. Fujimoto FEBRUARY 2008 335 significant insurance ... may be reached at fgelfond@deloitte.com. Yvonne S. Fujimoto is an insurance tax manager with the Washington ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting