Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC: Part IV: Insurance Tax Accounting Issues Susan J. Hotine, Peter H. Winslow, Mark Smith, Sheryl Flum, Timothy BranchK. MullisJune 6, 2016
Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part III: Policyholder Tax Issues Susan J. Hotine, Timothy Branch, Peter H. Winslow, Sheryl Flum, Mark SmithK. MullisMarch 3, 2016
Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part II: Policyholder Tax Issues Susan J. Hotine, Timothy Branch, Sheryl Flum, Peter H. Winslow, Mark SmithK. MullisOctober 3, 2015
Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part I: Tax Reserves Susan J. Hotine, Peter H. Winslow, John T. Audley, Timothy Branch, Sheryl Flum, Mark SmithK. MullisJune 2, 2015
2012-2013 Priority Guidance Plan – What’s In It For Life Insurance Companies? Susan J. HotineK. MullisMarch 4, 2013
Latest IRS Industry Director Directive on the DRD For Life Insurance Separate Accounts May Resolve Main Issue, But Does it Raise Others? Susan J. HotineK. MullisSeptember 6, 2010
Is Homogeneity Required to Qualify as Insurance? Susan J. Hotine, Peter H. Winslow, Gregory K. OylerK. MullisSeptember 21, 2007
IRS Rules that Retroactive Reinsurance is not Reinsurance for Tax Purposes Susan J. Hotine, Peter H. Winslow, Lori J. JonesK. MullisSeptember 6, 2007
Proration for Segregated Asset Accounts — How is the Company’s Share Computed? Susan J. HotineK. MullisSeptember 3, 2007
Private Annuities Are Now Just Like Commercial Annuities if Purchased With Property Susan J. HotineK. MullisFebruary 2, 2007
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 Benefits Susan J. Hotine, Peter H. WinslowK. MullisDecember 12, 2005
IRS Requires Use of Prevailing State Minimum Reserve Standard Where There is no Specific NAIC Guidance at Issue Date Susan J. Hotine, Peter H. WinslowK. MullisSeptember 9, 2005
IRS Attempts to Avoid Income/Deduction Mismatch for Deferred and Uncollected Premiums Peter H. Winslow, Susan J. HotineK. MullisSeptember 5, 2005
In-House Tax Advisors and Actuaries Beware on Product Taxation Peter H. Winslow, Susan J. HotineK. MullisMay 23, 2005
Is the IRS Saying that Class Action Damages are not Subject to IRC Section 72? Susan J. Hotine, Peter H. WinslowK. MullisMay 12, 2005
