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    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 May 01, 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 December 01, 2012

    Captive Insurance Solutions for Rising Insurance Premiums

    Article Captive insurance is an alternative form of risk management that is becoming a more practical and popular means through which companies can protect themselves financially while having more control over how...
    Published on October 01, 2014

    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 01, 2013

    Health Insurance Reporting Gap May Hurt Wealthy Clients

    Article As of the date of this writing, however, questions of substantiating coverage for 2014 remain unanswered, meaning practitioners and their clients should be taking action to avoid substantial potential penalties under PPACA.
    Published on October 01, 2014

    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 June 01, 2014

    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 November 01, 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 January 01, 2008

    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 January 01, 2013

    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 August 01, 2012

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