Susan J. Hotine

Susan J. Hotine

Expertise: Insurance Company Taxation, Insurance Products and Financial Product Issues

Issues

Susan practices in both the insurance company tax area and product tax area.  She focuses on issues dealing with insurance company taxation, accounting methods, reinsurance transactions and variable insurance products, as well as other financial products.  She works with companies under audit, prepares requests for rulings and advice from IRS National Office and advises on legislative projects in the same areas.  Susan joined the firm in 1985 after eight years with the Interpretative Division of Internal Revenue Service and three years on the staff of the Joint Committee on Taxation.  At the Joint Committee on Taxation, Susan was heavily involved in the the Deficit Reduction Act of 1984, when Congress substantially revised the tax law applying to life insurance companies.


Susan J. Hotine, admitted to bar, 1974, New York; 1975, District of Columbia; 1976, Virginia; 1978, U.S. Supreme Court; 1995, U.S. Tax Court. Education: Wells College (B.A., 1970); Cornell University (J.D., 1973). Phi Beta Kappa. Attorney and Assistant Branch Chief, Interpretative Division, Chief Counsel’s Office, Internal Revenue Service, 1973-1981. Legislative Attorney, Staff of Joint Committee on Taxation, 1981-1985. Member: American Bar Association (Member, Taxation Section).