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ACCOUNTING SERVICES
ADVISORY BUSINESS SERVICES
AUDIT AND ATTEST THROUGH SMART AND ASSOCIATES, LLP
BUSINESS CONSULTING
COMPENSATION AND BENEFITS
TAX SERVICES
• Federal Tax Services
• State and Local Tax Services
• International Tax Services
• Insurance Tax Services
• Tax Consulting
• Tax Controversy
• Transaction Advisory Services
• Federal and State Income Tax
  Compliance
• GAAP and Statutory
  Income Tax Accounting
• Sarbanes-Oxley Compliance
• Insurance Product Taxation
• Co-Sourcing and outsourcing
  Tax Services
• State Tax Issues
  Unique to the
  Insurance Industry
• Strategic Tax Reviews
• Middle Market and
  Private Company Services
• Tax Accounting and Risk
  Advisory Services - FIN 48
• Tax Provision and
  Sarbanes-Oxley Related Services
• Transaction Advisory Services
• Tax Outsourcing and
  Co-Sourcing Services
• Sales and Use Tax Services
• Property Tax Services
• Tax Technology Services
• Family Office Business Services
• Executive Tax Services
• Managing Directors
TRANSACTION ADVISORY SERVICES

Does your company need assistance with the tax status of life insurance and annuity contracts or with company owned life insurance (“COLI”) issues? We can provide assistance with the federal income tax aspects of product design and in interacting with the IRS relative to products that may not be compliant. Additionally we have significant experience dealing with the IRS concerning pre-1986 and post-1986 COLI contracts.

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