Lori J. Jones
(Partner)
- IRS Rules that Retroactive Reinsurance is not Reinsurance for Tax Purposes, T3: Taxing Times Tidbits, 30 Taxing Times, Vol. 3, Issue 3 (September 2007) (Co-authored with Susan J. Hotine and Peter H. Winslow). Click here for Full Text (PDF)
- When are Guaranty Association Assessments Deductible?, 24 Taxing Times, Vol. 2, Issue 2 (September 2006) (Co-authored with Peter H. Winslow). Click here for Full Text (PDF)
- Highlights of the Recent Guidance on Insurance Company Acquisitions, 9 Taxing Times, Vol. 2, Issue 2 (September 2006) (Co-authored with Mark H. Kovey).
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- When Are Guaranty Association Assessments Deductible?, 24 Taxing Times, Vol. 2, Issue 2 (September, 2006), (Co-authored with Peter H. Winslow).
- The Final Section 338 and 1060 Regs: Blending Corporate and Insurance Tax Principles, 30 Insurance Tax Review 979 (June, 2006) (Co-authored with Mark H. Kovey). Click here for Full Text (PDF)
- Resisted Claims are Deductible by Life Insurance Companies, T3: Taxing Times Tidbits, 15 Taxing Times, Vol. 2, Issue 1 (May 2006), (Co-authored with Peter H. Winslow). Click here for Full Text (PDF)
- Time to Simplify the Life-Nonlife Rules?, 24 Insurance Tax Review 377 (March, 2003) (Co-authored with Mark H. Kovey).
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- IRS Issues Comprehensive Guidance on the Application of Sections 338 and 1060 to Insurance Companies, 22 Insurance Tax Review 835 (May, 2002) (Co-authored with Mark H. Kovey).
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- An Update on the Determination of Fair and Reasonable Unpaid Loss Reserves, 22 Insurance Tax Review 53 (February 2002).
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- A Comparison of Utah Medical and Minnesota Lawyers: Fair and Reasonable Unpaid Loss Reserves, 19 Insurance Tax Review 583 (October 2000).
- Watershed IRS Rulings Permit Coinsurance in "Save the Charter" Transactions, 16 Insurance Tax Review 247 (1999). (Co-authored with Mark H. Kovey).
- Can Indemnity Reinsurance Be Used in Insurance "Save the Charter" Transactions?, 10 Insurance Tax Review 2781 (1996).
- The Application of Section 382 to Non-Stock Corporations, Federal Bar Association Section of Taxation Report (Fall 1990).
- The Private Letter Ruling Program at the Half Century Mark, Forty-Second Annual USC Institute on Federal Taxation, University of South California Law Center, Major Tax Planning for 1990. (Co-authored with Donald E. Osteen and Howard S. Fisher)