Intangibles: an intransigent issue

Article Abstract:

The insurance industry is hoping that Congress will pass legislation defining an agent's right to depreciate renewal lists, as maintained in an Apr 1993 decision by the Supreme Court. The Internal Revenue Service (IRS) has attempted to deny this right, and can still dispute renewal list depreciation claims, despite federal tax law and the Supreme Court ruling. Legislation is needed to make the test for intangible asset depreciation more objective, thus forcing the IRS to accept the depreciations.

author: Hargrove, Jerry T.
Management, United States. Internal Revenue Service

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA

Rep. Dingell introduces solvency regulation bill

Article Abstract:

The House Subcommittee on Oversight and Investigations has introduced a solvency regulation bill aimed at the insurance industry. Sponsored by Rep. John D. Dingell, the new law mandates a dual state, federal regulatory system. Interstate and foreign insurance operators will be required to meet federal insolvency standards but will be exempt from similar state statutes. However, insurers are still bound by state rate regulations, codes of conduct and policy form regulations.

Debt financing (Corporations), Debt financing

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA

Regulating at a snail's pace

Article Abstract:

A joint performance audit of state regulatory systems revealed that states do not properly oversee financially troubled insurance companies. The biggest problems are delay, the reluctance of regulators to publicize solvency information and infrequent reviews. Also problematic is the absence of federal laws that punish insurance crimes; allow the activities of holding companies to be monitored; and mandate stiffer guaranty fund, capital and surplus requirements.

author: Perlmutter, Fred, Russo, Frank

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


subjects list: Laws, regulations and rules, Insurance industry
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.