Lori J. Jones -- Publications

Highest Aggregate Reserves Qualify for Statutory Reserves Cap

Highest Aggregate Reserves Qualify for Statutory Reserves Cap, T3: Taxing Times Tidbits, 38 Taxing Times, Vol. 4, Issue 3 (September 2008) (co-authored with Peter H. Winslow and Samuel A. Mitchell). Click here for Full Text (PDF)

Section 338 Insurance Company Regulations Finalized

Section 338 Insurance Company Regulations Finalized, T3: Taxing Times Tidbits, 36 Taxing Times, Vol. 4, Issue 2 (May 2008) (Co-authored with Mark H. Kovey). Click here for Full Text (PDF)

IRS Rules that Retroactive Reinsurance is not Reinsurance for Tax Purposes

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 Susan J. Hotine and Peter H. Winslow). Click here for Full Text (PDF)

When are Guaranty Association Assessments Deductible?

When are Guaranty Association Assessments Deductible?, 24 Taxing Times, Vol. 2, Issue 2 (September 2006) (Co-authored with Peter H. Winslow). Click here for Full Text (PDF)

Highlights of the Recent Guidance on Insurance Company Acquisitions

Highlights of the Recent Guidance on Insurance Company Acquisitions, 9 Taxing Times, Vol. 2, Issue 2 (September 2006) (Co-authored with Mark H. Kovey).
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When Are Guaranty Association Assessments Deductible?

When Are Guaranty Association Assessments Deductible?, 24 Taxing Times, Vol. 2, Issue 2 (September, 2006), (Co-authored with Peter H. Winslow)

The Final Section 338 and 1060 Regs: Blending Corporate and Insurance Tax Principles

The Final Section 338 and 1060 Regs: Blending Corporate and Insurance Tax Principles, 30 Insurance Tax Review 979 (June, 2006) (Co-authored with Mark H. Kovey). Click here for Full Text (PDF).

Resisted Claims are Deductible by Life Insurance Companies

Resisted Claims are Deductible by Life Insurance Companies, T3: Taxing Times Tidbits, 15 Taxing Times, Vol. 2, Issue 1 (May 2006), (Co-authored with Peter H. Winslow). Click here for Full Text (PDF)

Time to Simplify the Life-Nonlife Rules?

Time to Simplify the Life-Nonlife Rules?, 24 Insurance Tax Review 377 (March, 2003) (Co-authored with Mark H. Kovey).
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IRS Issues Comprehensive Guidance on the Application of Sections 338 and 1060 to Insurance Companies

IRS Issues Comprehensive Guidance on the Application of Sections 338 and 1060 to Insurance Companies, 22 Insurance Tax Review 835 (May, 2002) (Co-authored with Mark H. Kovey).
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