Biruta P. Kelly
(Partner)
- Tax-Free Incorporation Rules Apply to the Formation of an Insurance Company Subsidiary, 82 Journal of Taxation 172 (1995). (Co-authored with Mark H. Kovey)
- Nonrecognition Treatment Prevails in Assumption Reinsurance Incorporation Ruling, 8 The Insurance Tax Review 10 (1994). (Co-authored with Mark H. Kovey)