Corporate Taxes, Insurance Industry, Net Operating Losses

The Proposed BEAT Regulations

Proskauer - Tax Talks on 1/2/2019

On December 13, 2018, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (the “Treasury”) released proposed regulations (the “Proposed Regulations”) with respect to the “base erosion and anti-abuse...more

Tax Reform: Insurance Company Provisions

Carlton Fields on 4/16/2018

Recent tax legislation, informally known as the Tax Cuts and Jobs Act (the “Act”) contains several changes that affect the insurance industry....more

Fifteen Key Provisions in the Final Tax Reform Bill

Cadwalader, Wickersham & Taft LLP on 12/21/2017

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

Seventeen Provisions to Watch in the Senate Tax Reform Bill

Cadwalader, Wickersham & Taft LLP on 12/13/2017

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

Fifteen Provisions to Watch in the Tax Reform Proposals

Cadwalader, Wickersham & Taft LLP on 11/20/2017

On November 14, 2017, Senate Finance Committee Chairman, Orrin Hatch (R-Utah), released his modified tax reform plan (“Senate Bill”), which adopts some of the House Bill proposals (as amended) (“House Bill”), but also...more

Eleven Business Provisions to Watch in the House Tax Reform Bill

Cadwalader, Wickersham & Taft LLP on 11/6/2017

On November 2, 2017, Republicans in the House of Representatives released their long-anticipated tax reform bill (the “Bill”) which includes significant changes to the current U.S. federal income tax regime for businesses and...more