OasisLMS

This presentation will focus on the basic federal income tax principles affecting investment assets of insurance companies. It is designed to be of particular interest to those who are new to the industry or those who need a refresher in basic investment tax concepts.

After this course, participants should be able to:
1) Recognize and identify the most relevant sections of the Internal Revenue Code applicable to investment assets of insurance companies.
2) Differentiate between the statutory accounting rules governing investments and the tax rules governing investments.
3) Recognize the unique characteristics and the specific tax rules associated with debt investments, equity investments, partnerships.
4) Define hedge and derivative transactions and identify when there is a need for a tax hedge identification.