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Tax Insurance

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.

French legal and regulatory update – February 2018

by Hogan Lovells on

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e - newsletter, which offers a legal and regulatory update covering France and Europe for February 2018. Please see full...more

Gold Dome Report - March 2018 #8

Legislators rounded third and headed for home today under the Gold Dome, completing Legislative Day 36 of 40. But even as the legislative session enters the home stretch, there remains much work to be done. After full...more

IRS Provides Guidance on Tax Treatment of Insurance Products

by Morgan Lewis on

In a recently released memorandum, the Internal Revenue Service suggests an expansion of those risks qualifying for the favorable tax treatment accorded insurance risks....more

Gold Dome Report - February 2018 #15

When the Senate adjourned at last night at 9PM after considering over 40 propositions, the House was just getting started. When the gavel fell on Crossover Day just after 1AM this morning, the House had voted on over 60...more

Preserving Texas History and the New Texas Premium Tax Credit

Texas insurers may now be able to buy premium tax credits at a discount. In 2013, the 83rd Legislature established the Texas Historic Preservation Tax Credit Program, which allowed for companies engaged in restoration of...more

Gold Dome Report - February 2018 #13

The House and Senate capped off a busy pre-Crossover week with several weighty propositions on their respective floors. In the Senate, members considered the “Keep Faith and Freedom in Adoption and Foster Care Act”, a...more

Gold Dome Report - February 2018 #11

Sixteen more days! But, who is counting? Sine Die is quickly approaching, marking an end to Georgia’s 2018 legislative session. Thus, committees in the House and Senate are now meeting in earnest as lawmakers introduce their...more

Impact of US Tax Reform on Insurance Companies

On December 22, 2017, President Donald Trump signed into law a budget reconciliation act commonly referred to as the Tax Cuts and Jobs Act (TCJA). This sweeping tax bill represents the most comprehensive reform of U.S. tax...more

Gold Dome Report - February 2018 #6

Lawmakers hit the ground running today with Legislative Day 19, riding on good news on tax revenues that emerged late last week. On Friday, Governor Deal announced that the state’s tax revenues for the month of January were...more

Gold Dome Report - February 2018 #2

The General Assembly returned to work today with a fresh spirit of cooperation. After delaying action Thursday on the compromise version of HB 159, the much-debated adoption bill, the Senate voted 53-2 to approve the...more

2018 Budget Deal Delays Several Affordable Care Act Taxes and Fees

by McNair Law Firm, P.A. on

On January 22, 2018, President Trump signed into law H.R. 195 (hereinafter referred to as the “2018 Budget Deal”) which ended the federal government shutdown and funds the federal government through February 8, 2018. In...more

Helping Handbook for Those Affected by Northern California Wildfires 2017-2018

by Morrison & Foerster LLP on

This handbook provides an overview of some issues that individuals, families, and small businesses may face as a result of the wildfires, mudslides, and related disasters that hit Southern California in December 2017 and...more

New York Executive Budget Proposes Corporate Ownership of Retail Clinics, Tax on Not-for-Profit Health Insurance Conversions

Last week, Governor Andrew Cuomo unveiled his proposed $168 billion budget for fiscal year 2019, which proposes several changes to New York’s healthcare landscape. Among other things, the budget contains amendments that would...more

Insurance Topics We Will Be Watching in 2018

On its current course, this year could be both the best and the worst of times for insurance. The US economy continues to enjoy steady growth, stock indices continue to reach new highs and tax reform in the US allows both...more

New Tax Overhaul and Government Funding Measures: What's in It for Health Care?

by Baker Ober Health Law on

In the week before Christmas, Congress approved and President Trump signed into law the final Republican tax overhaul bill. While primarily focused on individual and business tax cuts and reform, the new tax bill taking...more

New Tax Law May Reduce Tax Benefit for Cross-Border Affiliated Insurance/Reinsurance Premiums

by Locke Lord LLP on

On December 22, 2017, the President signed into law H.R. 1, known generally as the Tax Cuts and Jobs Act (the “TCJA”), which makes widespread changes to the Internal Revenue Code. The TCJA includes a number of provisions that...more

FASB to Revise Accounting for Tax Act

FASB received unsolicited input from banks and insurance companies and related trade groups on the accounting for what is referred to as the Tax Cuts and Jobs Act. Based on the input, FASB has tentatively decided to revise...more

Thank You IRS - Extensions for This Year’s ACA Tax Reporting

by Foley & Lardner LLP on

The “Bottom Line” - Employers will have until March 2, 2018 to furnish Form 1095-C (“Employer-Provided Health Insurance Offer and Coverage”) to employees.,,...more

Tax Reform Update: Insurance Provisions – Spotlight on Property & Casualty Insurers

by McDermott Will & Emery on

The final US tax legislation includes a number of provisions that will impact the property & casualty (P&C) insurance sector, including captive insurance companies. Specific to the insurance sector are new rules for computing...more

MoFo New York Tax Insights - Volume 9, Issue 1

by Morrison & Foerster LLP on

THE TOP 10 NEW YORK TAX HIGHLIGHTS OF 2017 - As we look forward to an exciting new year, here is our annual list of what we viewed as the Top 10 New York Tax Highlights of 2017. 1. Appellate Division finds error in...more

Insurance Industry Provisions in H.R. 1, the Final Tax Bill

On December 20, 2017, the House and Senate passed the final revised version of H.R. 1 (the Final Bill), which was the result of a conference agreement between the House and the Senate in connection with the Tax Cuts and Jobs...more

New Tax Law Provisions Affect Employee Benefit Programs

The Tax Cuts and Jobs Act (the “Act”) recently enacted by Congress will soon become effective. The primary focus of the new law is the reduction of corporate and individual income taxes. Nevertheless, a number of provisions...more

Fifteen Key Provisions in the Final Tax Reform Bill

On December 20, 2017, the Senate and House of Representatives passed H.R. 1, known as the “Tax Cuts and Jobs Act” (“Tax Reform Bill”). President Trump is expected to sign the Tax Reform Bill by early January. The Tax Reform...more

IRS Focuses Its Audit Priorities on Captive Insurance

by Blank Rome LLP on

The terms "captive insurance" and "federal income tax code" are anything but captivating. Yet, captive insurance has captivated the attention of the Internal Revenue Service ("IRS"), which has placed captive insurance on its...more

Seventeen Provisions to Watch in the Senate Tax Reform Bill

On December 2, 2017, the Senate passed a tax reform bill that differs in some key aspects from the tax reform bill the House approved on November 16, 2017. A House and Senate conference committee will begin work to resolve...more

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