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

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    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy
  • Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
    for Investors in Life Settlement Businesses This article is a discussion about the life settlement industry ... industry and the tax considerations for life insurance bought and sold in the secondary market. Internal ...

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    • Authors: Frederic Gelfond
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
  • Proposed Regulations Would Deny Reserve Deductions for Certain Captives
    Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses proposed ... under IRC Section 1502 related to consolidated group intercompany insurance transactions. Internal Revenue ...

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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
  • Taxing Times, May 2007, Volume 3, Issue No. 2
    _______3 Proposed Model Closing Agreements for Life Insurance Contract Failures: Comments Requested ... and the prevail- ing commissioners’ standard mortality tables be made? And how should the contract-by- ...

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    • Authors: Application Administrator, Christian J DesRochers, Edward Robbins, Leslie Chapman, Brian King, Kory Olsen, Frederic Gelfond, Craig R Springfield, Bryan W Keene, Peter Winslow
    • Date: May 2007
    • Publication Name: Taxing Times
  • Taxing Times, February 2007, Volume 3, Issue No. 1
    Renewal 2007 Life/Health/Employee Benefits Spring Meeting More on Reasonable Mortality: IRS Issues Notice ... New "Best Practices" Rules for Corporate-Owned Life Insurance by John T. Adney and Bryan W. Keene FIN ...

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    • Authors: Application Administrator, Edward Robbins, Leslie Chapman, Brian King, Frederic Gelfond, Bryan W Keene, Peter Winslow
    • Date: Feb 2007
    • Publication Name: Taxing Times
  • Taxing Times Tidbits
    Taxing Times Tidbits A discuss of ... notice and consent requirements for employer-owned life insurance policies and the IRS rules again on an ...

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    • Authors: Frederic Gelfond, Brian King
    • Date: Oct 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Taxing Times
    • Topics: Long-term Care
  • Fortuity, Or Not Fortuity … That Is the Question
    Fortuity, Or Not Fortuity … That Is the Question Examines the Treasury Department and IRS guidance ... homogeneity, and risk distribution, among others. Life insurance;Taxes=Taxation; 11550 9/1/2008 12:00:00 ...

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    • Authors: Frederic Gelfond
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • FATCA and Insurance – Fundamental Questions Remain Unanswered as Compliance Deadline Approaches
    (“FFI Agreements”) with the IRS to identify and report on their “U.S. accounts,” and for NFFEs that provide ... processes and protocols in order to cap- ture and report the required information. This is particularly ...

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    • Authors: Frederic Gelfond, Mary Gillmarten
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • Investor Control: Will You Know It When You See It?
    to the investment of assets supporting a variable life insurance contract purchased through a private placement ... that remain after June 30, 2015. Taxation;Variable life;Offshore insurance;International Revenue Service ...

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    • Authors: Ann Cammack, Frederic Gelfond
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance; Public Policy
  • Taxing Times - Tidbits
    implementing chapter 4. We requested that the timeline for life insurers be extended to allow for an opportunity ... review and comment on detailed guidance specific to life insurance companies and products similar to those ...

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    • Authors: Frederic Gelfond, Peter Winslow, Lori J Jones, Application Administrator
    • Date: Feb 2012
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy