May 27, 2026
On May 29 at 10:40 AM (ET), Isaac Silverstein will speak on the panel titled "Primer: Life/Non-life Consolidated Returns" as part of the Federal Bar Association Insurance Tax Seminar in Washington, DC.
The panel will provide a detailed overview of the operating rules for life company and nonlife company consolidation under Treas. Reg. §1.1502-47. The panel will also analyze a few recent private letter rulings to underscore key concepts and discuss related topics such as entities entering or exiting a group, Section 250 Deductions, BEAT, CAMT, and ordinary course transactions.
Learn more here.
The panel will provide a detailed overview of the operating rules for life company and nonlife company consolidation under Treas. Reg. §1.1502-47. The panel will also analyze a few recent private letter rulings to underscore key concepts and discuss related topics such as entities entering or exiting a group, Section 250 Deductions, BEAT, CAMT, and ordinary course transactions.
Learn more here.