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Federal Bar Association: 2023 Insurance Tax Seminar

Washington, DC

Maria O'Toole Jones and Lisandra Ortiz will speak at the Federal Bar Association's 2023 Insurance Tax Seminar on June 1, 2023, in Washington, DC.

Ortiz will moderate the panel, "Where It All Begins – Foundational Insurance Tax Cases." This session will review select key case law in the insurance tax context. The panel will discuss seminal cases on what constitutes "insurance" for federal income tax purposes, cases dealing with captive insurance arrangements, as well as cases in the life and non-life insurance areas.

Jones will speak on a panel titled, "Health Company Tax." This panel will discuss tax implications associated with transactions including convergence of payers, providers and pharmacy in the health insurance industry, and updates related to tax considerations associated with payer relationships with providers operating through professional corporations. The panel will also explore potential income tax and information reporting considerations related to the expansion of health insurance products and offerings by health insurers and provide updates as to the impact of the Corporate AMT and other legislative developments and/or guidance as applied to health insurers and the industry.