Eversheds Sutherland Legal Insights (audio)

The tax reform bill passed at the end of 2017 includes a number of changes specific to the insurance industry. These provisions, in conjunction with other changes brought about by the new law, can create strategic opportunities or pitfalls for the unwary, depending on the circumstances.This Bottom Line videocast discusses: New provisions affecting tax reserve calculations Changes to proration and to the DAC provisions Revisions to net operating loss provisions