IRS Concludes in CCA That Section 197 Applies to All Section 1060 Indemnity Reinsurance Transactions Lori J. JonesL. WrightJune 22, 2015
Two PLRs Provide Some Clarity on Section 351 and Indemnity Reinsurance Lori J. JonesL. WrightJune 12, 2015
IRS Confirms Application of SRLY Cumulative Register Concept to Dual Consolidated Losses Lori J. JonesL. WrightFebruary 28, 2012
New Developments for Life/Nonlife Consolidated Returns and the Disproportionate Asset Acquisition Rules Lori J. JonesL. WrightMay 28, 2011
Extension of the NOL Carryback Period Also Applies to Life Companies Lori J. JonesL. WrightDecember 10, 2010
Change in Basis of Computing Reserves — Is It or Isn’t It? Peter H. Winslow, Lori J. JonesL. WrightFebruary 15, 2010
A Practical Guide for Determining Whether a Section 338(h)(10) Election Should Be Made for a Target Insurance Company Lori J. JonesL. WrightFebruary 19, 2009
Highest Aggregate Reserves Qualify for Statutory Reserves Cap Lori J. Jones, Peter H. Winslow, Samuel A. MitchellL. WrightSeptember 19, 2008
IRS Rules that Retroactive Reinsurance is not Reinsurance for Tax Purposes Lori J. JonesL. WrightSeptember 10, 2007
Highlights of the Recent Guidance on Insurance Company Acquisitions Lori J. JonesL. WrightSeptember 15, 2006
The Final Section 338 and 1060 Regs: Blending Corporate and Insurance Tax Principles Lori J. JonesL. WrightJune 2, 2006
IRS Issues Comprehensive Guidance on the Application of Sections 338 and 1060 to Insurance Companies Lori J. JonesL. WrightMay 17, 2002
An Update on the Determination of Fair and Reasonable Unpaid Loss Reserves Lori J. JonesL. WrightFebruary 11, 2002
