Changes to IRS Appeals Conference Procedures May Increase the Role of Actuaries Samuel A. MitchellK. MullisFebruary 18, 2018
IRS Issues Guidance on the Separate Account Dividends Received Deduction Samuel A. Mitchell, John T. AdneyK. MullisJune 13, 2016
Insurance Perspectives – Expensing Option Costs Used for Hedging for Clear Reflection of Income Samuel A. MitchellK. MullisOctober 22, 2014
Insurance Perspectives – LB&I Directive on Insurance Company Hedging of Variable Annuity Guaranteed Benefits Samuel A. MitchellK. MullisOctober 20, 2014
Conclusive Presumption of Worthlessness for Bad Debts, Journal of Taxation of Financial Products Samuel A. MitchellK. MullisFebruary 20, 2014
IRS Utilizes the Industry Issue Resolution Program to Resolve the Insurance Industry Bad Debt Issue Samuel A. MitchellK. MullisFebruary 4, 2013
Tax Hedge Accounting Matching Principles and Revenue Ruling 2002-71 Samuel A. Mitchell, Peter H. WinslowK. MullisMay 21, 2012
IRS Third-Party Summonses–Negotiated Cooperation Usually is the Best Approach Samuel A. MitchellK. MullisMarch 20, 2012
IRS LB&I Division Issues Guidance to Examiners on the Codified Economic Substance Doctrine Samuel A. MitchellK. MullisFebruary 2, 2012
SSAP 43R and Tax Standards for Partial Worthlessness Deductions Samuel A. Mitchell, Peter H. WinslowK. MullisMay 5, 2010
IRS to Require Disclosures of Uncertain Tax Positions Samuel A. Mitchell, Peter H. WinslowK. MullisMay 2, 2010
REMIC Impairments May Qualify as Worthless Bad Debts Samuel A. Mitchell, Peter H. WinslowK. MullisMay 5, 2009
