Publication
Life Settlements Industry Hot And Cold On New IRS Rules
Law360
November 21, 2019
Atlanta lawyers Brian Casey and Thomas Sherman co-authored an article for Law360 examining recent, final IRS regulations implementing reporting requirements for the U.S. life settlements industry under the Tax Cuts and Jobs Act (TCJA). Casey and Sherman examine IRS informational reporting requirements for secondary and tertiary acquisitions of interests in in-force life insurance policies, implemented by the TCJA and defined under IRS Section 6050Y as reportable policy sales.
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