1 - 4 of 4 results (0.48 seconds)
Sort By:
  • Selected Insurance and International Tax Considerations for Investors in Life Settlement Businesses
    investors seek to profit purely from the poor mortality ex- perience of selected insureds, has caused ... over the world who are looking to acquire existing U.S. life insurance contracts.3 Despite the number of ...

    View Description

    • 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
  • Taxing Times - Tidbits
    one-time electronic search of such poli- cies for U.S. indicia meeting the criteria outlined above. We ... Guidance Plan. 3 ers of life insurance and annuity contracts would be able to understand the tax ...

    View Description

    • 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
  • 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 ...

    View Description

    • Authors: Frederic Gelfond, Yvonne Fujimoto
    • Date: Feb 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • Fortuity, Or Not Fortuity … That Is the Question
    already occurred.” United States v. Patryas, 303 U.S. 341, 345 (1938). the position that a contract of ... contract. See Merchants Mutual Ins. Co. v. Lyman, 82 U.S. 664, 21 L. Ed. 246, 247 (1872), where the Supreme ...

    View Description

    • Authors: Frederic Gelfond
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting