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Compliance Update
Compliance Update

Notice 2016-66 [Compliance Update]

On November 1, 2016, the Department of the Treasury and the Internal Revenue Service (the “IRS”) issued Notice 2016-66. The Notice describes a certain type

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Technical Memorandum
Technical Memorandum

Notice 2016-66 [Technical Memorandum]

The Department of the Treasury and the IRS recently issued Notice 2016-66, identifying a certain type of captive insurance company as a “transaction of interest”. 

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