Susan J. Hotine
(Partner)
- Proration for Segregated Asset Accounts – Part Two, 21 Taxing Times, Vol. 4, Issue 1 (February 2008). 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 Peter H. Winslow and Gregory K. Oyler). 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 Peter H. Winslow and Lori J. Jones). Click here for Full Text (PDF)
- Proration for Segregated Asset Accounts -- How is the Company's Share Computed?, 1 Taxing Times, Vol. 3, Issue 3 (September 2007). Click here for Full Text (PDF)
- Private Annuities are now Just Like Commercial Annuities if Purchased with Property, T3: Taxing Times Tidbits, 32 Taxing Times, Vol. 3, Issue 1 (February 2007). 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 Peter H. Winslow). 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 Peter H. Winslow). 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 Peter H. Winslow). 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 Peter H. Winslow). 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 Peter H. Winslow). 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 Peter H. Winslow). 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 Peter H. Winslow). Click here for Full Text (PDF)