The Valuation of an Insurance Company for an Acquisition Involving a Section 338 Tax Election

Abstract
This paper discusses one possible tax treatment of an insurance company acquisition and the role of the casualty actuary in this process.
Volume
May
Page
175-195
Year
1984
Categories
Actuarial Applications and Methodologies
Accounting and Reporting
Federal Taxation
Actuarial Applications and Methodologies
Valuation
Publications
Casualty Actuarial Society Discussion Paper Program
Authors
James A Hall
Michael Heitz
Orin M Linden