Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC: Part IV: Insurance Tax Accounting Issues Susan J. Hotine, Peter H. Winslow, Mark Smith, Sheryl Flum, Timothy BranchL. WrightJune 6, 2016
Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part III: Policyholder Tax Issues Susan J. Hotine, Timothy Branch, Peter H. Winslow, Sheryl Flum, Mark SmithL. WrightMarch 3, 2016
Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part II: Policyholder Tax Issues Susan J. Hotine, Timothy Branch, Sheryl Flum, Peter H. Winslow, Mark SmithL. WrightOctober 3, 2015
Actuary/Accountant/Tax Attorney Dialogue on Internal Revenue Code Deference to the NAIC Part I: Tax Reserves Susan J. Hotine, Peter H. Winslow, John T. Audley, Timothy Branch, Sheryl Flum, Mark SmithL. WrightJune 2, 2015
Is Homogeneity Required to Qualify as Insurance? Susan J. Hotine, Peter H. Winslow, Gregory K. OylerL. WrightSeptember 21, 2007
IRS Rules that Retroactive Reinsurance is not Reinsurance for Tax Purposes Susan J. Hotine, Peter H. Winslow, Lori J. JonesL. WrightSeptember 6, 2007
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 Susan J. Hotine, Peter H. WinslowL. WrightDecember 12, 2005
IRS Requires Use of Prevailing State Minimum Reserve Standard Where There is no Specific NAIC Guidance at Issue Date Susan J. Hotine, Peter H. WinslowL. WrightSeptember 9, 2005
IRS Attempts to Avoid Income/Deduction Mismatch for Deferred and Uncollected Premiums Peter H. Winslow, Susan J. HotineL. WrightSeptember 5, 2005
In-House Tax Advisors and Actuaries Beware on Product Taxation Peter H. Winslow, Susan J. HotineL. WrightMay 23, 2005
Is the IRS Saying that Class Action Damages are not Subject to IRC Section 72? Susan J. Hotine, Peter H. WinslowL. WrightMay 12, 2005
