Peter H. Winslow -- Publications

Subchapter L: Can You Believe It? Deductible Tax Reserves Might Be Greater For Life Insurance Contracts That Flunk IRC Section 7702 Than For Those That Do Not

Subchapter L: Can You Believe It? Deductible Tax Reserves Might Be Greater For Life Insurance Contracts That Flunk IRC Section 7702 Than For Those That Do Not, Taxing Times, Vol . 11, Issue 3 (October 2015) Click Here for Full Tex (PDF).

Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part I: Tax Reserves

Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part I: Tax Reserves, Taxing Times, Vol . 11, Issue 2 (June 2015) (co-authored with John T. Adney, Timothy Branch, Sheryl Flum, Susan Hotine, and Mark Smith) Click Here for Full Text (PDF).

Subchapter L: Can You Believe It? Withholding and Reporting May Not Be Required for Income on Failed Life Insurance Contracts

Subchapter L: Can You Believe It? Withholding and Reporting May Not Be Required for Income on Failed Life Insurance Contracts, Taxing Times, Vol . 11, Issue 2 (June 2015) Click Here for Full Text (PDF).

Subchapter L: Can You Believe It? Statutory Reserves Do Not Always Have To Be Set Forth in the Annual Statement

Subchapter L: Can You Believe It? Statutory Reserves Do Not Always Have To Be Set Forth in the Annual Statement, 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 Brion D. Graber). 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 Brion D. Graber). Click Here For Full Text (PDF).

Subchapter L: Can You Believe It? Tax Hedge Accounting For Equity-Indexed Universal Life Insurance

Subchapter L: Can You Believe It? Tax Hedge Accounting For Equity-Indexed Universal Life Insurance, Taxing Times, Vol. 10, Issue 3 (October 2014) 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 Brion D. Graber). 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 Brion D. Graber).  Click Here for Full Text (PDF).

Subchapter L: Can You Believe It? Life Insurance Reserves Need Not Always Be “Life Insurance Reserves”

Subchapter L: Can You Believe It? Life Insurance Reserves Need Not Always Be “Life Insurance Reserves.” Taxing Times, Vol. 10, Issue 2 (May 2014) (Peter H. Winslow) Click Here for Full Text (PDF).