Federal Income Taxation of Insurance Companies, second edition, provides a comprehensive analysis of insurance company taxation, including corporate tax issues specific to insurance companies. Tax practitioners who are new to insurance company taxation and students can use it as introduction to this field. Seasoned insurance tax professionals can use it as a quick reference.

Federal Income Taxation of Insurance Companies (2nd Edition)

Emanuel S. Burstein

Reference

InsuranceTax.com, Inc.

Federal Income Taxation of Insurance Companies, Third edition, provides a comprehensive analysis of life and nonlife insurance company taxation, including corporate tax issues specific to insurance companies. The new edition addresses related provisions of the Affordable Care Act and other recent developments. Seasoned insurance tax practitioners can decrease their research burden by using it as a quick reference to cases and rulings that support carefully reasoned positions on difficult insurance company tax issues. Students and tax practitioners who are new to insurance company taxation will find it to be an especially helpful resource when they research insurance company tax issues.

Federal Income Taxation of Insurance Companies

<p>Federal Income Taxation of Insurance Companies, Fourth Edition, provides a comprehensive analysis of life and nonlife insurance company taxation in the United States, including corporate tax issues, the taxation of captive insurance arrangements, and provisions related to special health insurance providers. Highlights of the new Fourth Edition include: analysis of the shift from the use of formulaic reserve rules to the use of numerous factors, including stochastic factors, under the new Principle-Based Reserving (PBR) rules applied by life insurers to compute reserves for many contracts; new alternative tax rules for qualified property and casualty insurers under section 831(b) that increase the limit on an insurer s direct written premiums and impose diversification requirements that insurers must satisfy; amended section 833(c)(5) and related Treasury Regulations that conform the Medical Loss Ratio (MLR) to the ratio that influences the rebate a Blue Cross/Blue Shield organization would have to pay if its MLR is too low under non-tax rules added by the Affordable Care Act; court decisions that address important insurance company tax principles, including the continuing significance of the investor control doctrine, in Webber v. Commissioner, and the qualification of coverage as insurance by a captive, in Rent-A-Center v. Commissioner, when the captive's liabilities were guaranteed for as much as millions of dollars; and other court decisions and IRS pronouncements that will enable tax specialists to address many difficult insurance company tax issues. The Appendices to the edition also include tables of statutes, treasury regulations, cases, IRS pronouncements, and written determinations, as well as a full index.</p>

Federal Income Taxation of Insurance Companies, Fourth Edition

Business & Money

Insurance

Bloomberg BNA

Federal Income Taxation of Insurance Companies, Fourth Edition, 2018 Supplement

Bloomberg Law

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Books by Emanuel S. Burstein