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  • Proposed Regulations Refine "Net Premiums Written"
    Proposed Regulations Refine "Net Premiums Written" Provides a ... summary of recent proposed regulations for the health insurer fee, section 9010 of the Affordable Care Act ...

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    • Authors: Jean Baxley
    • Date: Jun 2017
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Health & Disability>Health insurance
  • In the Beginning… A Column Devoted to Tax Basics The Taxation of Reinsurance Transactions
    In the Beginning… A Column Devoted to Tax Basics The Taxation of Reinsurance Transactions Overview of ... of reinsurance: its purpose and uses, its different forms, and the tax results and issues that can arise ...

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    • Authors: ELI KATZ, Jean Baxley
    • Date: Oct 2017
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Taxing Times
    • Topics: Reinsurance>General reinsurance
  • Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
    Income of Certain Foreign Insurance Companies This article briefly summarizes the history of the Passive ... provides a detailed description of the PFIC proposed regulations issued in July of 2019. Taxes=Taxation, Offshore ...

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    • Authors: Jay Riback, Jean Baxley
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Captive Evaluation in Reserve Mechanical
    Captive Evaluation in Reserve Mechanical Provides an overview of the case “Reserve Mechanical” ... Evaluation in Reserve Mechanical Provides an overview of the case “Reserve Mechanical” 6442484794 10/1/2018 ...

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    • Authors: Jean Baxley, Catherine Moore
    • Date: Oct 2018
    • Competency: Communication>Written communication
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Universal life
  • Repealed: Corporate AMT and Three Insurance Tax Provisions
    Repealed: Corporate AMT and Three Insurance Tax Provisions A brief summary of these repealed ... and Three Insurance Tax Provisions A brief summary of these repealed provisions and associated transition ...

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    • Authors: Jean Baxley, Catherine Moore
    • Date: Jun 2018
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting