Peter H. Winslow
(Partner)
- Tax Attorney and Tax Actuary Dialogue on IRS Notice 2008–18—AG VACARVM and Life PBR (Part III), Taxing Times Supplement (March 2008) (Co-authored with Brian G. King, Christian DesRochers and Edward L. Robbins)
- IRS to Rule on the Meaning of Statutory Reserves, 30 Taxing Times, Vol. 4, Issue 1 (February 2008) (Co-authored with Samuel A. Mitchell). Click here for Full Text (PDF)
- IRS's Position on Retroactivity of Actuarial Guidelines to be Tested in Court, T3: Taxing Times Tidbits, 40 Taxing Times, Vol. 4, Issue 1 (February 2008). Click here for Full Text (PDF)
- 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 Lori J. Jones). Click here for Full Text (PDF)
- Is Homogeneity Required to Qualify as Insurance?, 20 Taxing Times, Vol. 3, Issue 3 (September 2007) (Co-authored with Susan J. Hotine and Gregory K. Oyler). Click here for Full Text (PDF)
- IRS Uses Reserve Questionnaire on Audit, T3: Taxing Times Tidbits, 32 Taxing Times, Vol. 3, Issue 2 (May 2007). Click here for Full Text (PDF)
- Actuary/Tax Attorney Dialogue on Selected Tax Issues in Principles-Based Reserves (Part II), 1 Taxing Times, Vol. 3, Issue 2 (May 2007) (Co-authored with Christian DesRochers). Click here for Full Text (PDF)
- Proposed Regulations on Capitalization of Tangible Assets Defer Decision on the De Minimis Rule, T3: Taxing Times Tidbits, 36 Taxing Times, Vol. 3, Issue 1 (February 2007) (Co-authored with Samuel A. Mitchell). Click here for Full Text (PDF)
- Court of Appeals to Reconsider Murphy case, T3: Taxing Times Tidbits, 35 Taxing Times, Vol. 3, Issue 1 (February 2007) (Co-authored with Samuel A. Mitchell). Click here for Full Text (PDF)
- NAIC to Extend Actuarial Guideline XXXIX for Two Years, T3: Taxing Times Tidbits, 32 Taxing Times, Vol. 3, Issue 1 (February 2007). Click here for Full Text (PDF)
- Role of Outside Tax Advisors in FIN 48 Compliance, 30 Taxing Times, Vol. 3, Issue 1 (February 2007). Click here for Full Text (PDF)
- Actuary/Tax Attorney Dialogue on Selected Tax Issues in Princples-Based Reserves Subject to CRVM, 1 Taxing Times, Vol. 3, Issue 1 (February 2007) (Co-authored with Edward I. Robbins). Click here for Full Text (PDF)
- When are Guaranty Association Assessments Deductible?, 24 Taxing Times, Vol. 2, Issue 2 (September 2006) (Co-authored with Lori J. Jones). Click here for Full Text (PDF)
- The Statutory Reserve Cap on Tax Reserves Includes Deficiency Reserves, 14 Taxing Times, Vol. 2, Issue 2 (September 2006) (Co-authored with Samuel A. Mitchell). Click here for Full Text (PDF)
- Actuaries Weigh in on IRS Circular 230, T3: Taxing Times Tidbits, 14 Taxing Times, Vol. 2, Issue 1 (May 2006), (Co-authored with Susan J. Hotine). Click here for Full Text (PDF)
- Reformation of Insurance Contracts, T3: Taxing Times Tidbits, 14 Taxing Times, Vol. 2, Issue 1 (May 2006), (Co-authored with Stephen P. Dicke). 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 Lori J. Jones). Click here for Full Text (PDF)
- What to do About Tax Reserve Estimates, T3: Taxing Times Tidbits, 8 Taxing Times, Vol. 1, Issue 3 (December 2005)). Click here for Full Text (PDF)
- Valuation of Insurance in Force for Tax Purposes, T3: Taxing Times Tidbits, 9 Taxing Times, Vol. 1, Issue 3 (December 2005), (Co-authored with Samuel A. Mitchell). Click here for Full Text (PDF)
- Estates of Employees Covered by COLI Plans may be Entitled to the Death Benefits Paid to the Employers, but the IRS Says They are not Entitled to a Tax Exclusion for the Beneits, T3: Taxing Times Tidbits, 10 Taxing Times, Vol. 1, Issue 3 (December 2005), (Co-authored with Susan J. Hotine). Click here for Full Text (PDF)
- IRS Requires Use of Prevailing State Minimum Reserve Standard Where There is no Specific NAIC Guidance at Issue Date, T3: Taxing Times Tidbits, 15 Taxing Times, Vol. 1, Issue 2 (September 2005), (Co-authored with Susan J. Hotine). Click here for Full Text (PDF)
- IRS Attempts to Avoid Income/Deduction Mismatch for Deferred and Uncollected Premiums, T3: Taxing Times Tidbits, 13 Taxing Times, Vol. 1, Issue 2 (September 2005), (Co-authored with Susan J. Hotine). Click here for Full Text (PDF)
- In-House Tax Advisors and Actuaries Beware on Product Taxation, T3: Taxing Times Tidbits, 12 Taxing Times, Vol. 1, Issue 2 (September 2005), (Co-authored with Susan J. Hotine). Click here for Full Text (PDF)
- Is the IRS Saying that Class Action Damages are not Subject to IRC Section 72?, T3: Taxing Times Tidbits, 8 Taxing Times, Vol. 1, Issue 1 (May 2005), (Co-authored with Susan J. Hotine). Click here for Full Text (PDF)
- Jobs Act May Change the Economics in Favor of Deposits, 105 Tax Notes 1149 (November 2004). (Co-authored with Samuel A. Mitchell and Joseph A. Sergi)
Click here for Full Text (PDF)
- DRA introduces new concepts in altering taxation of life insurance companies, Part II, 63 Journal of Taxation 48 (1985). (Co-authored with Mark H. Kovey and Stephen D. Hooe)
- New law revamps life insurance company computation of reserves and income, Part I, 62 Journal of Taxation 292 (1985). (Co-authored with Mark H. Kovey and Stephen D. Hooe)
- Effects of the Big Mama Rag decision on exempt education organizations: An analysis, 55 Journal of Taxation 20 (1981). (Co-authored with Robert L. Ash)
- Supreme Court in Rowan holds "wages" excludable from income are exempt from FICA, FUTA, 55 Journal of Taxation 130, (1981). (Co-authored with Mark H. Kovey)
- Supreme Court's citation of letter rulings: What does it mean to practitioners?, 55 Journal of Taxation 166 (1981). (Co-authored with Mark H. Kovey)
- Common Paymaster Solves Multiple Employment Tax Problem of Related Insurance Corporations, 685 Insurance Law Journal 92 (1980). (Co-authored with Gerald A. Kafka)
- Exempt Organizations - Declaratory Judgments, 885-2nd Tax Management Estates, Gifts & Trusts Portfolio (2004).
- Forum shopping has distinct advantages in seeking declaratory judgments on exemptions, 51 Journal of Taxation 112 (1979). (Co-authored with Robert L. Ash)
- The problem in claiming adjustment credits for FICA paid on sick pay, 48 Journal of Taxation 234 (1978).
- Steps to take to minimize a client's employment taxes as proposed on audit, 49 Journal of Taxation 228 (1978).