Primer: Introduction to Investments
Date: November 10, 2020
Time: 12:00 pm - 1:50 pm
Credit Hours: 2
This panel will explain the basics of taxation of investments held by insurance companies. We will cover issues related to debt instruments, such as discount accretion, treatment of original issue discount, and taxation of interest income. For equity investments, we will talk about dividend received deduction among other issues. We will also discuss other types of investments such as REMICs, real estate, mutual funds, partnerships, surplus notes and more!