Atlanta lawyers Brian Casey and Tom Sherman and San Francisco lawyer Jaremi Chilton co-authored an article examining one of the material impacts of the Tax Cuts and Jobs Act (TCJA) to the U.S. life settlements industry. The authors explore in depth the TCJA’s new Internal Revenue Service informational reporting requirements for investors’ acquisition of in-force life insurance policies in the secondary trading market and for life insurers’ payments of death benefits for secondary life insurance market policies.
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