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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

    Captive Insurance Arrangement Survives Tax Court Scrutiny

    Article Tax Court upheld deductions for insurance premiums paid by a parent company's wholly owned subsidiaries to another wholly owned captive insurance subsidiary
    Published on April 30, 2014

    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

    Life Insurance Funding Analysis Exhibit

    Exhibit This exhibit accompanies the Personal Financial Planning column in the June 2014 issue of The Tax Adviser.
    Published on May 31, 2014

    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

    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

    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

    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

    Prop. Regs. Will Eliminate Federal Tax Benefit for Many Captive Insurance Companies

    Article Proposed regulations put intercompany insurance transactions between members of a consolidated group on the self-insurance method of accounting
    Published on May 10, 2010

    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

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