Susan J. Hotine -- Publications

Proration for Segregated Asset Accounts — How is the Company’s Share Computed?

Proration for Segregated Asset Accounts — How is the Company’s Share Computed?, 1 Taxing Times, Vol. 3, Issue 3 (September 2007). Click here for Full Text (PDF)

Private Annuities Are Now Just Like Commercial Annuities if Purchased With Property

Private Annuities Are Now Just Like Commercial Annuities if Purchased With Property, T3: Taxing Times Tidbits, 32 Taxing Times, Vol. 3, Issue 1 (February 2007). Click here for Full Text (PDF)

Actuaries Weigh in on IRS Circular 230

Actuaries Weigh in on IRS Circular 230, T3: Taxing Times Tidbits, 14 Taxing Times, Vol. 2, Issue 1 (May 2006), (Co-authored with Peter H. Winslow). Click here for Full Text (PDF)

Estates of Employees Covered by COLI Plans may be Entitled to the Death Benefits Paid to the Employers, but the IRS Says They are not Entitled to a Tax Exclusion for the Benefits

Estates of Employees Covered by COLI Plans may be Entitled to the Death Benefits Paid to the Employers, but the IRS Says They are not Entitled to a Tax Exclusion for the Benefits, T3: Taxing Times Tidbits, 10 Taxing Times, Vol. 1, Issue 3 (December 2005), (Co-authored with Peter H. Winslow). Click here for Full Text (PDF)

IRS Requires Use of Prevailing State Minimum Reserve Standard Where There is no Specific NAIC Guidance at Issue Date

IRS Requires Use of Prevailing State Minimum Reserve Standard Where There is no Specific NAIC Guidance at Issue Date, T3: Taxing Times Tidbits, 15 Taxing Times, Vol. 1, Issue 2 (September 2005), (Co-authored with Peter H. Winslow). Click here for Full Text (PDF)

IRS Attempts to Avoid Income/Deduction Mismatch for Deferred and Uncollected Premiums

IRS Attempts to Avoid Income/Deduction Mismatch for Deferred and Uncollected Premiums, T3: Taxing Times Tidbits, 13 Taxing Times, Vol. 1, Issue 2 (September 2005), (Co-authored with Peter H. Winslow). Click here for Full Text (PDF)

In-House Tax Advisors and Actuaries Beware on Product Taxation

In-House Tax Advisors and Actuaries Beware on Product Taxation, T3: Taxing Times Tidbits, 12 Taxing Times, Vol. 1, Issue 2 (September 2005), (Co-authored with Peter H. Winslow). Click here for Full Text (PDF)

Is the IRS Saying that Class Action Damages are not Subject to IRC Section 72?

Is the IRS Saying that Class Action Damages are not Subject to IRC Section 72?, T3: Taxing Times Tidbits, 8 Taxing Times, Vol. 1, Issue 1 (May 2005), (Co-authored with Peter H. Winslow). Click here for Full Text (PDF)