Search Results for:
Michael R Miles
(39)
ARTICLES(39)
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Reserving Judgment—New proposed regulations issued on computation and reporting of life insurance reserves
- April 15, 2020
- LEGAL ALERTS/ARTICLES
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OECD recognizes legitimacy of captive insurance
- February 24, 2020
- LEGAL ALERTS/ARTICLES
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IRS issues simplified procedures for insurance companies to change methods of accounting to comply with amended Section 846
- August 08, 2019
- LEGAL ALERTS/ARTICLES
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IRS And Treasury Issue Proposed Regulations on Discounting Unpaid Losses
- November 16, 2018
- LEGAL ALERTS/ARTICLES
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IRS Provides IRC § 817(H) Diversification Guidance on a New Form of Mortgage-Backed Security to be Issued by Fannie Mae and Freddie Mac
- October 30, 2018
- LEGAL ALERTS/ARTICLES
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Tax Reform Bill – Changes to Section 529 Qualified Tuition Programs and Section 529A Qualified ABLE Programs
- January 10, 2018
- LEGAL ALERTS/ARTICLES
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Tax Court Decides First Micro Captive Case
- August 25, 2017
- LEGAL ALERTS/ARTICLES
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A Step in the Right Direction: IRS Rules on North-South Spinoffs
- May 22, 2017
- LEGAL ALERTS/ARTICLES
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LB&I Increases Scrutiny of Section 831(b) “Micro-captive” Insurance Companies
- March 13, 2017
- LEGAL ALERTS/ARTICLES
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IRS Provides Guidance on Reasonable Mortality Charges for Life Insurance Contracts Based on 2017 CSO Tables
- October 27, 2016
- LEGAL ALERTS/ARTICLES
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Reversing Course—Proposed Regulations Reverse IRS Ruling Position on Treatment of Income from CFCs and PFICs for RIC Qualification Purposes
- October 03, 2016
- LEGAL ALERTS/ARTICLES
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IRS Notice Offers Relief to Issuers of Variable Insurance Products in Response to Pending Money Market Fund Reforms
- May 11, 2016
- LEGAL ALERTS/ARTICLES
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Only the Lonely: “Lonely” Life Insurance Companies Confront New Issues Under Proposed Debt-Equity Regulations
- April 29, 2016
- LEGAL ALERTS/ARTICLES
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FY2017 Budget Proposal Sets Its Sights on Insurance Companies
- February 12, 2016
- LEGAL ALERTS/ARTICLES
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Congress Amends Section 831(b): Is This the Beginning of the End of Section 831(b) Abuses?
- December 22, 2015
- LEGAL ALERTS/ARTICLES
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Tax Court Holds that Residual Value Insurance Qualifies as Insurance for Tax Purposes
- September 24, 2015
- LEGAL ALERTS/ARTICLES
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IRS Extends FATCA Transition Rules
- September 23, 2015
- LEGAL ALERTS/ARTICLES
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First Investor Control Case Since 1984 Is Released
- July 07, 2015
- LEGAL ALERTS/ARTICLES
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Validus Affirmed for All the Right Reasons - The FET Does Not Apply to Wholly Foreign Reinsurance Transactions
- June 01, 2015
- LEGAL ALERTS/ARTICLES
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IRS Releases Favorable Private Letter Ruling on “Taxable Annuity.”
- April 16, 2015
- LEGAL ALERTS/ARTICLES
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Required Summer Reading: Guidance Issued on the Tax Treatment of Guaranteed Minimum Benefit Hedges and Identified Mixed Straddles
- July 24, 2014
- LEGAL ALERTS/ARTICLES
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Clock Is Ticking...Relief for Late Filed GRAs Expected to Expire Soon
- May 27, 2014
- LEGAL ALERTS/ARTICLES
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FY 2015 Budget Tax Proposals Target Insurance Companies
- March 10, 2014
- LEGAL ALERTS/ARTICLES
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New FATCA Regulations Address Certain Concerns of the Insurance Industry
- March 10, 2014
- LEGAL ALERTS/ARTICLES
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Potential Impact of the Tax Reform Act of 2014 on Insurance Companies
- March 10, 2014
- LEGAL ALERTS/ARTICLES
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Impact of International Tax Reform Proposals on U.S. Insurance Companies
- November 27, 2013
- LEGAL ALERTS/ARTICLES
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IRS Issues Draft FATCA FFI Agreement and Announces Positive New Rules for Insurance Companies
- November 04, 2013
- LEGAL ALERTS/ARTICLES
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A Secret No More: Final Treasury Regulations Amend the Controlled Group Deferred Loss “Supersecret Rule”
- April 19, 2012
- LEGAL ALERTS/ARTICLES
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IRS Issues Interim Guidance on the Federal Income Tax Treatment of Annuity and Life Insurance Contracts with a Long-Term Care Insurance Feature
- August 17, 2011
- LEGAL ALERTS/ARTICLES