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IRS issues simplified procedures for insurance companies to change methods of accounting to comply with amended Section 846

USA - August 8 2019 The Internal Revenue Service (IRS) recently released two revenue procedures that relate to the implementation of Accounting method changes as a...

Ellen McElroy, Christopher W. Schoen, Graham R. Green, Susan E. Seabrook, Caroline C. Setliffe, Mary E. Monahan, William J. Walderman, Thomas A. Gick, Michael R. Miles, Dennis L. Allen, M. Kristan Rizzolo, Linda A. Sciuto, Saren Goldner, Rich Sun.

Long-awaited passive foreign investment company proposed regulations - focus on insurance

USA - July 15 2019 On July 11, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued comprehensive proposed regulations on...

Christopher W. Schoen, Graham R. Green, Susan E. Seabrook, Michael R. Miles, Dennis L. Allen, M. Kristan Rizzolo, Saren Goldner.

IRS and Treasury issue final regulations on discounting unpaid losses

USA - June 24 2019 The Internal Revenue Service (IRS) and the Treasury Department (Treasury) have issued final regulations that address amendments to the rules for...

Christopher W. Schoen, Graham R. Green, Susan E. Seabrook, Caroline C. Setliffe, Mary E. Monahan, William J. Walderman, Thomas A. Gick, Michael R. Miles, Dennis L. Allen, M. Kristan Rizzolo, Linda A. Sciuto, Saren Goldner, Rich Sun.

LB&I announces new campaigns - Related-party service companies, offshore private banking and loose-filed Forms 5471

USA, OECD - April 25 2019 On April 16, 2019, the Large Business and International (LB&I) Division of the Internal Revenue Service (IRS) announced three new compliance...

Katherine Meyers Cohen, Christopher W. Schoen, Rebecca M. Stork, Graham R. Green, Carol P. Tello, Susan E. Seabrook, Daniel G. Strickland, Caroline C. Setliffe, Krystal S. McKay, Lauren E. Stewart, Mary E. Monahan, James N. Mastracchio, William J. Walderman, Daniel R. McKeithen, Robert S. Chase II, Michael R. Miles, Dennis L. Allen, M. Kristan Rizzolo, Linda A. Sciuto, Saren Goldner, Randy Buchanan, H. Karl Zeswitz, Rich Sun.

BEAT, FATCA and Insuranceproposed regulations clarify the application of the BEAT and the treatment of insurance premiums under FATCA

USA - December 21 2018 On December 13, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued two sets of proposed regulations of...

Christopher W. Schoen, Graham R. Green, Susan E. Seabrook, Caroline C. Setliffe, Thomas A. Gick, Michael R. Miles, Dennis L. Allen, M. Kristan Rizzolo, Saren Goldner.