Captives, NRRA and Nonadmitted Insurance Premium Taxes – A Primer (Part II)
Last week, we reviewed the basics about captive insurance companies, nonadmitted insurance and the essence of the federal legislation known as the NRRA. This week, we examine what the states did to implement NRRA and how that affected, or may affect, insurance premiums paid to out-of-state captives.
Captives, NRRA and Nonadmitted Insurance Premium Taxes – A Primer (Part I)
We are seeing increased focus by state tax departments on nonadmitted insurance premium reporting, tax payments owed and auditing of captive insurance companies. This article is Part I of our primer on the application of the nonadmitted premium tax rules to purchases of insurance from out-of-state captives.
Construction Contractor Sales Tax Issues: Some Do's and Don’ts
Construction is one of the more unique and fascinating industries when it comes to state tax. When working with clients on either sales and use tax planning or controversy matters, the sales and use tax structure facing contractors frequently prompts a number of unanticipated challenges.
IRS Installment Plans: Beware the Dark Side
A taxpayer with substantial back taxes has a few options to deal with IRS pressure to get them paid, and while an installment agreement can be a good outcome in some cases, there are many pitfalls to avoid when entering into one.
Property Tax Appeals: “August 1 Rule” Traps for the Unwary
If you just filed a property tax appeal for the January 2, 2020 (Pay 2021) tax year, you may have obligations to comply with what is commonly referred to as the “August 1 Rule.”
The Art of Racing in the Rain

The story can apply directly to issues currently facing Minnesota taxpayers. Said directly, we will have “unpredictable elements” in life. And, while those elements can be insurmountable when surfacing on their own schedule, we can have a positive impact when exercising deliberate foresight.

If I Spend Six Months and a Day in Another State, Can I Save Minnesota State Income Tax?
Minnesotans are wondering: could or should they change their residency to achieve income tax savings?
Diamonds are Forever, But I Have a Theory that Roger Moore’s James Bond Killed the Three-Martini Lunch

Could the latest amendment to the Tax Cuts and Jobs Act of 2017 mark the return of the “three martini lunch”? Maybe, at least through 2022.

Can you electronically sign IRS Forms?

To alleviate burdens on taxpayers and their representatives, the IRS allowed temporary use of electronic signatures for a limited number of tax forms.

Tax Issues in Mergers & Acquisitions—A Roadmap

The process that organizations go through during the preparation, deal, and integration phases of an M&A transaction are fraught with tax issues. Learn how Fredrikson & Byron can help.

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