Peter H. Winslow -- Publications

Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for Tax Reserves

Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for Tax Reserves, Taxing Times, Vol. 13, Issue 1 (February 2017). Click Here for Full Text (PDF).

Subchapter L: Can You Believe It? The Internal Revenue Code Requires Companies to Use Statutory Reserve Assumptions for Tax Reserves (Except Where It Doesn’t)

Subchapter L: Can You Believe It? The Internal Revenue Code Requires Companies to Use Statutory Reserve Assumptions for Tax Reserves (Except Where It Doesn’t), Taxing Times, Vol. 12, Issue 3 (October 2016). Click Here for Full Text (PDF).

Taxation Section Webcast: “Federal Income Tax Issues Every Company Must Consider under Life PBR”

Taxation Section Webcast: “Federal Income Tax Issues Every Company Must Consider under Life PBR”, Taxing Times, Vol. 12, Issue 3 (October 2016). (Co-authored with Kristin R. Norberg and Mark S. Smith). Click Here for Full Text (PDF).

Subchapter L: Can You Believe It? Reserves for Annuity Contractions that Flunk I.R.C. Section 72(s) Can Be Deductible

Subchapter L: Can You Believe It? Reserves for Annuity Contractions that Flunk I.R.C. Section 72(s) Can Be Deductible, T3: Taxing Times Tidbits, Taxing Times, Vol . 12, Issue 2 (June 2016). Click Here for Full Text (PDF).

VM-20 Deterministic Reserves in Federally Prescribed Reserves

VM-20 Deterministic Reserves in Federally Prescribed Reserves, Taxing Times, Vol. 12, Issue 2 (June 2016). Click Here for Full Text (PDF).

Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to NAIC: Part IV: Insurance Tax Accounting Issues

Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to NAIC: Part IV: Insurance Tax Accounting Issues, Taxing Times, Vol. 12, Issue 2 (June 2016). (Co-authored with John T. Adney, Sheryl Flum, Susan Hotine, and Mark Smith). Click Here for Full Text (PDF).

Subchapter L: Can You Believe It? Change in Tax Status of an Insurance Company-IRS Eliminates Catch-22 Situations

Subchapter L: Can You Believe It? Change in Tax Status of an Insurance Company-IRS Eliminates Catch-22 Situations, T3: Taxing Times Tidbits, Taxing Times, Vol . 12, Issue 1 (March 2016). Click Here for Full Text (PDF).

Options for Inclusion of Stochastic Reserves in Federally Prescribed Reserves

Options for Inclusion of Stochastic Reserves in Federally Prescribed Reserves. Taxing Times, Vol. 12, Issue 1 (March 2016). Click Here for Full Text (PDF).

 

Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to NAIC: Part III: Insurance Classification Tax Issues

Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part III: Policyholder Tax Issues, Taxing Times, Vol . 12, Issue 1 (March 2016) (co-authored with John T. Adney, Sheryl Flum, Susan Hotine, and Mark Smith) Click Here for Full Text (PDF).

Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part II: Policyholder Tax Issues

Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part II: Policyholder Tax Issues, Taxing Times, Vol . 11, Issue 3 (October 2015) (co-authored with John T. Adney, Sheryl Flum, Susan Hotine, Brian King, and Mark Smith) Click Here for Full Text (PDF).