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  • XXX Reserve Funding is Debt for Federal Tax Purposes
    the purpose of distinguishing debt from equity.17 As described above, the analysis of whether surplus ... financial guaranty insurer. In an opinion dated Oct. 17, 2005, the Department’s Office of General Counsel ...

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    • Authors: Arthur C Schneider, Seth L Rosen
    • Date: Sep 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance>Reserves - Life Insurance; Public Policy