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  • Proposed Regulations Would Deny Reserve Deductions for Certain Captives
    Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses proposed ... regulations on intercompany transactions rather than a direct attack on captives themselves. Taxpayers currently ...

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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 - Tidbits
    Taxing Times - Tidbits Issues covered in this article include 1. Tax treatment of advance ... exceeding $1,000,000; • Enable policyholders to direct how the assets will be in- vested, and such direction ...

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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