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Determining "Premiums Paid" for Purposes of Applying the Premium Excise Tax to Funds Withheld Reinsurance
FROM PAGE 15 Reinsurance News | MARCH 2014 | 17 an understanding of what is a payment. A transfer ... represent the paying out or reduction of assets.”17 Thus, in Don E. Williams, the court rejected the ...- Authors: Brion Graber
- Date: Mar 2014
- Competency: Professional Values>Practice expertise
- Publication Name: Reinsurance News
- Topics: Reinsurance
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Determining "Premiums Paid" for Purposes of Applying the Premium Excise Tax to Funds Withheld Reinsurance
repre- sent the paying out or reduction of assets.”17 Thus, in Don E. Williams, the Court rejected the ... Commissioner, 12 T.C. 524 (1949), acq., 1949-2 C.B. 3. 17 Don E. Williams, 429 U.S. 569 (1977); see also ...- Authors: Brion Graber
- Date: Feb 2013
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
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Recent Developments on Policyholder Dividend Accruals
fixing of liability.” The Court cited Washington Post,17 Hughes Properties18 and Revenue Ruling 2011-2919 ... United States, No. 07-648T (Fed. Cl. Jan. 30, 2012). 17 405 F.2d 1279 (Ct. Cl. 1969). 18 476 U.s. 593 (1986) ...- Authors: Peter Winslow, Brion Graber
- Date: May 2012
- Competency: Strategic Insight and Integration>Effective decision-making
- Publication Name: Taxing Times
- Topics: Public Policy
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U.S. Tax Aspects of Asset/Liability Matching for Insurance Companies
related to ordinary liabilities than to capital assets.17 Applying this standard is difficult because, by ... I.R.C. § 1221(b)(2)(A)(i); Treas. Reg. § 1.446-4. 17 T.D. 8555 (preamble), 1994-2 C.B. 180. 18 ...- Authors: Brion Graber, Aditi Banerjee, Peter Winslow
- Date: Oct 2014
- Competency: Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Public Policy