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  • T3: Taxing Times Tidbits
    premium reserve” in the New York Insurance Law. The primary purpose of the unearned premium re- serve was to ... the standard of care required of the return preparer is greater than the standard of care required of the ...

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    • Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Lori J Jones, John Keenan
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting
  • IRS Proposes Separate Entity Treatment for a Cell
    IRS Proposes Separate Entity Treatment for a Cell This article details proposed regulations ... services are performed has the right to control and direct the individual who performs the services, not ...

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    • Authors: Lori J Jones, Janel C Frank
    • Date: Feb 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting
  • A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target Insurance Company
    A Practical Guide for Determining Whether a Section 338h10 Election Should Be Made for a Target ... Seller from a Tax Perspective? These are the primary questions that should be asked in : A Practical ...

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    • Authors: Lori J Jones
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • 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