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Summa Holdings, Inc. v. Comm'r (6ih Cir. 2017)
Mann Construction v. U.S.A. (6th Cir. March 3, 2022)
CIC v. IRS (March 21, 2022 Order to Vacate)
CIC v. IRS (June 2, 2022 Second Order)
CIC v. IRS (July 29, 2022 Notice of Appeal)
CIC v. IRS (August 16, 2022 Notice of Issues)
CIC v. IRS (September 21, 2022 Joint Motion For Dismissal)
CIC v. IRS Order of Dismissal (September 23, 2022)
Reserve Mechanical Corp. v. Comm'r (10th Cir. May 13. 2022)
2022 Section 831(b) Premium Limit $2.45MM (Rev. Proc. 2021-45)
2023 Section 831(b) Premium Limit $2.65MM (Rev. Proc. 2022-38)
Financial Accounting Standards Board
Internal Revenue Code
Official IRS Website
Foreign Account Tax Compliance Act (FATCA)
Arizona Department of Insurance and Financial Institutions
Utah Insurance Department
South Carolina Department of Insurance
The Tribal Domicile of the Delaware Tribe of Indians
Turks and Caicos Islands Financial Services Commission
Staying Ahead of the Earnings Curve: Alternative Methods of Examining VSC Experience
Earnings Curves: Matching Premium with Losses…and Refunds?
Reinsurance for Agents