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Insurance Regulations  


Author:  Staff Editors.


Source: Volume 19, Number 01, September/October 2005 , pp.50-55(6)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

Reviews recent IRS rulings and notices affecting insurance companies and contracts: Additions to Premium Stabilization Reserves Are Return Premiums, IRS Rules; Insurers With Small Client Bases May Not Be Insurance Companies, But One LLC Arrangement Works; Failure of Foreign Company to Conduct Sufficient Insurance Business Brings Host of Bad Tax Effects

Keywords: Rev. Rul. 2005-33; Revenue Ruling 2005-40; TAM 200520035

Affiliations:  .

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