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    Captive Insurance Arrangements Face IRS Scrutiny

    Article Tax practitioners are seeing a rise in IRS audits directed at companies using captive insurance arrangements (captives
    Published on December 02, 2013

    Crop Insurance Proceeds Appropriate Tax Planning Strategies

    Article The severe drought experienced by much of the United States this year, especially in agricultural regions, is expected to produce a record number of crop insurance claims
    Published on November 30, 2012

    Reporting Life Insurance Transactions by S Corporations

    Article There is room for disagreement, if not confusion, over how to report transactions involving life insurance on the tax returns of S corporations
    Published on July 25, 2013

    Property and Liability Insurance Entities

    Publication A description of publications available on property and liability insurance entities
    Published on November 01, 2013

    Small Employers Health Insurance Premium Tax Credit Rules Proposed

    Article The IRS issued proposed regulations governing the Sec. 45R credit for small employers that offer health insurance coverage for employees
    Published on October 31, 2013

    The Health Insurance Credit for Small Employers

    Article Beginning in 2010, the Patient Protection and Affordable Care Act provides a credit to small employers who contribute to the purchase of health insurance for their employees. This item explains and illustrates the computations
    Published on October 05, 2010

    Health Care Insurance Mandate Held Unconstitutional

    Article A federal district court has held that the health care reform legislation’s mandate that individuals obtain health insurance is unconstitutional. In so holding, however, the court severed that mandate from the rest of the health care reform legislation and refused to enjoin enforcement, pending appeal of the...
    Published on February 01, 2011

    LB&I Instructs on Insurance Companies Partial Worthlessness Deductions Under Sec. 166(a)(2)

    Article The IRS issued an Industry Director Directive addressing partial worthlessness deductions under Sec. 166(a)(2) taken by insurance companies for eligible loans
    Published on December 31, 2012

    Taxation of Long-Term Care Insurance

    Article Discussing LTC insurance should be a priority for all professional advisers in order to help protect the best interests of their clients and families as they enter the "golden years" of their...
    Published on May 03, 2010

    Life and Health Insurance Entities

    Publication A description of publications available on life and health insurance entities
    Published on October 23, 2013

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