Mergers and acquisitions

Insurance tax bulletins - Brief summaries of current tax developments impacting the taxation of insurance companies and their products.

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From strategic transaction planning and structuring to due diligence and post deal integration, PricewaterhouseCoopers' Insurance M&A team provides creative solutions to insurance tax matters inherent in:

  • Reorganizations
  • Reinsurance transactions
  • Mergers and asset transactions
  • Spin-offs, liquidations and other divestitures
  • Public offerings
  • Demutualizations and other Conversions of non-stock companies
  • Formation of mutual holding companies
  • Intragroup restructurings

Our global network of tax professionals assists insurers with:

  • Federal, state and foreign transaction planning
  • Identification of historical tax exposures and prospective tax opportunities
  • Comparative analysis of stock versus asset acquisitions
  • Tax Attribute and cash flow planning
  • Tax basis and earnings and profits studies
  • Consolidated return issues, including life/non-life considerations
  • Management training on tax and tax accounting regulations

Our due diligence addressing potential acquisition targets will help evaluate whether all prior tax exposures are mitigated and/or properly factored into the purchase price negotiations. In addition, through our network of professionals, we can help identify viable targets, whether it be shell licensed companies or existing blocks of business.





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Accounting for M&A in the insurance sector

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