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)