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Determining "Premiums Paid" for Purposes of Applying the Premium Excise Tax to Funds Withheld Reinsurance
Determining "Premiums Paid" for Purposes of Applying the Premium Excise Tax to Funds Withheld Reinsurance ... risks. The application of the tax to funds withheld reinsurance can raise difficult questions. The IRS’s ...- Authors: Brion Graber
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
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Proposed Regulations Targeting Hedge Fund Reinsurance Arrangements May Impact Traditional Insurance Companies
Insurance Companies On April 24, 2015, Treasury and the Internal Revenue Service (IRS) published proposed ... is excluded from the definition of passive income under Section 1297(b)(2)(B). The proposed regulations ...- Authors: Brion Graber
- Date: Oct 2015
- Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Public Policy
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Recent Developments on Policyholder Dividend Accruals
deduction for tax purposes for policyholder dividends in the year prior to actual payment. This article discusses ... and the New York Life and MassMutual cases, and highlights the four arguments commonly made by the IRS ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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Recent Cases on Changes from Erroneous Accounting Methods--Do They Apply to in Basis of Computing Reserves?
Accounting Methods--Do They Apply to in Basis of Computing Reserves? The Internal Revenue Code includes certain ... method of accounting. A special rule applies when a life insurance company changes its basis of computing ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies
U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies This article discusses key tax ... tax issues that exist under current law with respect to asset rebalancing and hedging transactions that ...- Authors: Brion Graber, Aditi Banerjee, Peter Winslow
- Date: Oct 2014
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy