Blog Posts from Nicole M. Bodoh

Captive Insurers’ Court Losses May End Tax Planning Method

Captive Insurers’ Court Losses May End Tax Planning Method

May 06, 2019
Internal Revenue Service enforcement actions against in-house insurers that elect not to pay tax on premiums.
Renewable Energy Taxation 101

Renewable Energy Taxation 101

Apr 22, 2019
Nicole Bodoh, Esq. is a featured speaker at the upcoming Clean Energy NH Renewable Energy Taxation 101 event on Thursday, May 23, 2019.
The Avrahamis Lose in Tax Court

The Avrahamis Lose in Tax Court

Sep 06, 2017
n August 21, 2017, the U.S. Tax Court decided against an 831(b) captive and its owners in a consolidated opinion on two eagerly anticipated cases, Avrahami v. Commissioner and Feedback Insurance Company, Ltd. v. Commissioner (Docket Nos 17594-13, 18274-13). 149 T.C. No. 7. The decision is significant in that it represents the first time any court has decided a case involving a captive that has made an election under section 831(b) of the Internal Revenue Code of 1986, as amended.
2017 Shareholder Announcement & New Burlington Office

2017 Shareholder Announcement & New Burlington Office

Feb 06, 2017
Primmer Piper Eggleston & Cramer PC, one of New England’s leading law firms announced the recent appointment of nine new shareholders in its VT and NH offices as well as the relocation to a new office space in Burlington, VT.
BNA Daily Tax Report: Rent-a-Center

BNA Daily Tax Report: Rent-a-Center

Mar 14, 2014
“Captive Insurance Continues to Draw Interest After ‘Rent-A-Center’ Decision” by Nicole M. Bodoh.
BNA Daily Tax Report: Tax Triangle

BNA Daily Tax Report: Tax Triangle

Dec 21, 2013
Section 83 Applicability Takes Center Stage in Google, Time Warner, IRS Tax Triangle by Nicole M. Bodoh.