Background Reading for October 23, 2019 Chirelstein Colloquium on “Influencing Legislation: Life Insurance as a Case Study” with Mark Campisano ‘80, Vice President, Tax, Pacific Life Insurance Company
- Edward L. Robbins & Richard N. Bush, U.S. Tax Reserves for Life Insurers, ch. 1 (Statutory Basis Reserves Generally), ch. 2 (Tax-Basis Reserves Generally), and ch. 32 (Separate Accounts Generally) (2006).
- Analysis of Recent Separate Account Dividends-Received Deduction Proposals.