Tax Legislative and Regulatory Update Resource Center

NAMIC is pleased to announce that the law firm of Scribner, Hall & Thompson (Scribner) has been retained to provide tax legislative and regulatory updates to NAMIC members.

As NAMIC's tax counsel, Scribner will provide NAMIC members with a newsletter called Tax Issues Summary, a monthly executive summary of legislative and administrative tax developments, as well as recent court cases and IRS and Treasury guidance of particular interest to the insurance industry.

The Summary covers both product and company tax issues for both the property/casualty and the life insurance industries.

Scribner will also provide NAMIC members with another newsletter called Insurance Company Information Reporting and Withholding Update.

The Update covers all recent IRS guidance in the area of tax information reporting and withholding requirements, with a focus on how these developments may impact the insurance industry.

Tax Model Update (Oct. 8, 2007)

Tax Issues Summary

• November 2009
• October 2009
• September 2009
• August 2009
• July 2009
• May 2009
• April 2009
• March 2009
• February 2009
• January 2009
• December 2008
• November 2008
• October 2008
• September 2008
• August 2008
• June 2008
• May 2008
• April 2008
• March 2008
• February 2008
• January 2008
• December 2007
• October 2007
• September 2007
• August 2007
• July 2007
• June 2007
• May 2007
• April 2007
• March 2007
• February 2007
• January 2007
• December 2006
• November 2006
• October 2006
• September 2006
• August 2006
• July 2006
• June 2006
• May 2006
• April 2006
• March 2006
• February 2006
• January 2006
• December 2005
• November 2005
• October 2005
• September 2005
• August 2005
• July 2005
• June 2005
• May 2005
• April 2005
• March, 2005
• February 2005
• January 2005
• December 2004
• November 2004
• October 2004
• September 2004
• August 2004
• July 30, 2004
• June 30, 2004
• May 28, 2004

Insurance Company Information Reporting and Withholding Update

• November 2009
• September 2009
• August 2009
• July 2009
• July 2009
• May 29, 2009
• April 20, 2009
• March 31, 2009
• Feb. 27, 2009
• Jan. 30, 2009
• Dec. 31, 2008
• Nov. 26, 2008
• Oct. 31, 2008
• Sept. 30, 2008
• Aug. 21, 2008
• July 31, 2008
• June 30, 2008
• May 23, 2008
• April 30, 2008
• March 31, 2008
• February 29, 2008
• Jan. 31, 2008
• Dec. 28, 2007
• Nov. 30, 2007
• Oct. 31, 2007
• Sept. 28, 2007
• July 24, 2007
• June 20, 2007
• June 20, 2007
• May 25, 2007
• April 25, 2007
• March 23, 2007
• Feb. 22, 2007
• Jan. 22, 2007
• Nov. 30, 2006
• Sept. 30, 2006
• Aug. 31, 2006
• May 31, 2006
• March 31, 2006
• Dec. 31, 2005
• Nov. 30, 2005
• Oct. 31, 2005
• Sept. 30, 2005
• Aug. 31, 2005
• July 31, 2005
• May 31, 2005
• April 30, 2005
• March 31, 2005
• Feb. 28, 2005
• Jan. 31, 2005
• Dec. 31, 2004
• Nov. 30, 2004
• Sept. 30, 2004
• Aug. 31, 2004

Memos

• April 21, 2006, Notice 2006-42 - Guidance on "Gross Receipts" under I.R.C. § 501(c)(15) | Definition
• April 20, 2006, IRS to Further Study Stock Redemption Rules
• April 12, 2006, Section 338/1060 Insurance Company Regulations | Final and temporary regulations
• March 14, 2006, IRS Rules that Rev. Proc. 2002-46 Safe Harbor for Premium Acquisition Expenses Does Not Override I.R.C. § 404
• June 20, 2005, IRS Issues Rev. Rul. 2005-40 and Seeks Comments on What Is Insurance
• March 7, 2005, TAM 200509022 - According to the Service, a Taxpayer's Liability Can Be a Position in a Straddle
• Jan. 28, 2005, Joint Committee Staff's Proposal Would Extend I.R.C. § 265 Pro-rata Disallowance to P&C Insurers
• Jan. 27, 2005, Summary of Joint Committee on Taxation Report on Options to Improve Tax Compliance and Reform Expenditures
• Dec. 7, 2004, IRS Releases Final Schedule M-3 Instructions
• Nov. 18, 2004, IRS Issues Guidance on Tax Shelters, Material Advisors and Reportable Transactions
• Oct. 21, 2004, Review of Tax Shelter Provisions in the American Jobs Creation Act of 2004
• Sept. 27, 2004, IRS Removes PORCs from Tax Shelter Listing
• Sept. 24, 2004, Telephone Excise Tax
• Sept. 21, 2004, IRS Analyzes Effect of HIPAA on Informational Requests
• Sept. 3, 2004, Section 861.-Income From Sources Within the United States
• Aug. 27, 2004, Basis Disconformity Method Acceptable for Determining Stock Loss on Sale of Subsidiary from Consolidated Group; Taxpayers Allowed to Change Prior Elections
• Aug. 24, 2004, Foreign Tax Developments - I.R.C. § 951 Proposed Regulations and Barbados Protocol
• Aug. 19, 2004, Schedule M-3/Alternative Disclosure Developments
• July 23, 2004, Future Tax Guidance on Credit Default Swaps - Treasury and the Internal Revenue Service Request Information
• July 19, 2004, IRS Clarifies Position on Workpapers
• July 13, 2004, Rev. Rul 2004-75 - Income Received by Non-Resident Aliens under Life Insurance and Annuity Contracts Issued by a Foreign Branch of a U.S. Insurer Is U.S.-Sourced Income
• July 9, 2004, Schedule M-3 Released
• July 9, 2004, Rev. Proc. 2004-41 - Health Insurers Allowed to Include Certain Health Care Providers' Incentive Payments in Discounted Unpaid Losses
• July 2, 2004, Administration of Consolidated Return Loss Disallowance Regulations
• June 1, 2004, Deferral of Advance Payments
• June 1, 2004, New Schedule M-3 Will Not Apply to Companies Included on Consolidated Form 1120-PC
• May 28, 2004, Reminder Regarding Change in Accounting Method Related to Guaranty Association Assessments

Posted: Tuesday, June 08, 2004 12:00:00 AM. Modified: Monday, March 29, 2010 12:47:09 PM.