Brion D. Graber -- Publications

Proposed Regulations Targeting Hedge Fund Reinsurance Arrangements May Impact Traditional Insurance Companies,

Proposed Regulations Targeting Hedge Fund Reinsurance Arrangements May Impact Traditional Insurance Companies, T3: Taxing Times Tidbits, , Taxing Times, Vol . 11, Issue 3 (October 2015) Click Here for Full Text (PDF).

Does the Tax Law Require That Statutory Reserves Be Backed By Assets?

Does the Tax Law Require That Statutory Reserves Be Backed By Assets?, Taxing Times, Vol. 11, Issue 1 (February 2015)  Click Here For Full Text (PDF).

Sections 3401 To 3434: Taxation of Financial Products

Sections 3401 To 3434: Taxation of Financial Products, 13 Taxing Times Supplement (October 2014) (co-authored with Peter H. Winslow). Click Here For Full Text (PDF).

Chairman Camp’s Tax Reform Discussion Draft: What Does It Mean to Insurance Industry?

Chairman Camp’s Tax Reform Discussion Draft: What Does It Mean to Insurance Industry?, 1 Taxing Times Supplement (October 2014) (co-authored with Peter H. Winslow). Click Here For Full Text (PDF).

 

U.S. Tax Aspects of Asset/Liability Matching for Insurance.

U.S. Tax Aspects of Asset/Liability Matching for Insurance, 23 Taxing Times, Vol. 10, Issue 3 (October 2014) (co-authored with Aditi Banerjee and Peter H. Winslow). Click Here For Full Text (PDF).

U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies

U.S. Tax Aspects of Asset/Liability Matching For Insurance Companies, 38 Risks & Rewards, Issue 64 (August 2014) (co-authored with Aditi Banerjee and Peter H. Winslow).  Click Here for Full Text (PDF).

Determining “Premiums Paid” for Purposes of Applying the Premium Excise Tax to Funds Withheld Reinsurance

Determining “Premiums Paid” for Purposes of Applying the Premium Excise Tax to Funds Withheld Reinsurance, 28 Taxing Times, Vol.9, Issue 1 (February 2013). (Brion D. Graber). Click Here for Full Text (PDF).

Recent Cases on Changes from Erroneous Accounting Methods—Do They Apply to Changes in Basis of Computing Reserves?

Recent Cases on Changes from Erroneous Accounting Methods—Do They Apply to Changes in Basis of Computing Reserves?, 52 Taxing Times, Vol. 8, Issue 2 (May 2012) (co-authored with Peter H. Winslow). Click here for Full Text (PDF)

Recent Developments on Policyholder Dividend Accruals

Recent Developments on Policyholder Dividend Accruals, 20 Taxing Times, Vol. 8, Issue 2 (May 2012) (co-authored with Peter H. Winslow). Click here for Full Text (PDF)