Susan J. Hotine -- Publications

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 Peter H. Winslow, John T. Adney, Sheryl Flum, and Mark Smith). Click Here for Full Text (PDF).

Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part III: Policyholder Tax Issues, Taxing Times

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 Peter H. Winslow, John T. Adney, Sheryl Flum, Brian King, 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 Peter H. Winslow, John T. Adney, Sheryl Flum, Brian King, and Mark Smith) PHW

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 Peter H. Winslow, John T. Adney, Timothy Branch, Sheryl Flum, and Mark Smith) Click Here for Full Text (PDF).

Do We Finally Have Guidance on Separate Account DRD?

Do We Finally Have Guidance On Separate Account DRD?, T3: Taxing Times Tidbits, Taxing Times, Vol. 10, Issue 2 (May 2014). Click Here for Full Text (PDF),

2012-2013 Priority Guidance Plan – What’s In It For Life Insurance Companies?

2012-2013 Priority Guidance Plan – What’s In It For Life Insurance Companies?, T3: Taxing Times Tidbits, 26 Taxing Times, Vol. 9, Issue 2 (May 2013).  Click here for full text.  (PDF)

Latest IRS Industry Director Directive on the DRD For Life Insurance Separate Accounts May Resolve Main Issue, But Does it Raise Others?

Latest IRS Industry Director Directive on the DRD For Life Insurance Separate Accounts May Resolve Main Issue, But Does it Raise Others?, T3: Taxing Times Tidbits, 52 Taxing Times, Vol. 6, Issue 3 (September 2010). Click here for Full Text (PDF)

Proration for Segregated Asset Accounts – Part Two

Proration for Segregated Asset Accounts – Part Two, 21 Taxing Times, Vol. 4, Issue 1 (February 2008). Click here for Full Text (PDF)

Is Homogeneity Required to Qualify as Insurance?

Is Homogeneity Required to Qualify as Insurance?, 20 Taxing Times, Vol. 3, Issue 3 (September 2007) (Co-authored with Peter H. Winslow and Gregory K. Oyler). 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 Peter H. Winslow and Lori J. Jones). Click here for Full Text (PDF)