Description: Provides a summary of recent proposed regulations for the health insurer fee, section 9010 of the Affordable Care Act (ACA).

Description: Overview of reinsurance: its purpose and uses, its different forms, and the tax results and issues that can arise in reinsurance transactions.

Description: Company Tax Issues

Description: The PPACA imposed a market share-based health insurance provider fee, known as the "Section 9010 Fee", "Health Insurer Fee", or simply the "HIF", on each “covered entity” with net premiums written in excess of $25 million that is engaged in the business of providing health insurance coverage for U.S. health risks. This article provides background information to help unpack the language behind the Section 9010 Fee and highlights a few areas of special interest including merger and acquisition-related issues, application of the Section 9010 fee to expatriate plans, and considerations regarding fee administration.

Description: Withholding and Reporting May Not Be Required for Income on Failed Life Insurance Contracts

Description: Results of survey, conducted recently by the Taxation Section of the Society of Actuaries, on how federal income tax is reflected in the projection work being performed.

Description: Description of general tax consequences of purchasing an insurance company, either through buying the assets or buying the stock.

Description: Part II of a three part series of articles discussing the extent to which the Internal Revenue Code gives deference to NAIC and state regulatory insurance concepts and rules in insurance classification and accounting concepts for tax purposes.

Description: How including the intent and rationale of the tax law in system specifications can lead to better software system designs.

Description: In this article, the authors attempt to provide some guidance on working in the current environment.