In a recent private letter ruling (PLR 201949006), 1 the Internal Revenue Service (IRS) addressed the computation of the pro rata portion of accumulated deferred federal income tax reserve (ADFIT, ...
Most insurance policies are written for a specific term. Business auto polices, for example are usually written for the term of one year. In a perfect world, one-year policies come and go without need ...
Northrop Grumman Corporation announced the proration calculation in connection with the completion of its offer to acquire all outstanding shares (including asociated rights) of Newport News ...
On October 13, 2017, the Internal Revenue Service (IRS) issued two private letter rulings (PLR 201741004 and PLR 201741005) that provide further guidance on applying the normalization consistency ...
Q. Hi Dan. In your last column you wrote about “… a rather infamous provision dubbed the ‘pro-rata rule.’” One of my IRAs is non-deductible, so I need to know what that is and why it’s infamous. Can ...
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