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I.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 22

ACCOUNTING & TAX ISSUES (continued)

PREPAID EXPENSES

Deducting Prepaid Expenses under the “12-Month” Rule (Watch Out #12) ...................March, 2005...............pg. 32

PRODUCER OWNED REINSURANCE COMPANIES (PORCs) - INCLUDING VEHICLE SERVICE CONTRACTS (VSCs)

Dealer PORCs Update (Watch Out #8) ..............................................................................Year-End, 2008..........pg. 6

A Few Current IRS Audit Scenarios … Reinsurance Companies ......................................September, 2006 ........pg. 8

Abusive Reinsurers (Watch Out #9) *.................................

...............................................June, 2006..................pg. 3

IRS Automotive Alert! … October, 2000 … Service Contract “Overpayment” Programs

May Improperly Divert Dealership Income ..................................................................March, 2006...............pg. 46

I R S T A M s o n P O R C s N o w S a y T h e y r e O K ( W a t c h O u t # 3 ) ( T A M s 2 0 0 4 5 3 0 1 2 & - 0 1 3 ) . . . . . . M a r c h , 2 0 0 5 . . . . . . . . . . . . . . . p g . 2

PORC & Insurance Arrangements in Two TAMs … Are Not Shams ...............................March, 2005...............pg. 18

Favorable Rulings on Reinsurance Programs by the IRS

..................................................March, 2005...............pg. 24

IRS Updates Its Audit Technique Guide for Automobile Dealerships *

Vehicle Service Contracts Audit Technique Flowchart ................................................March, 2005...............pg. 13

Dealer Agent & Dealer Obligor Programs … Tax Issues & IRS Audit Techniques.........March, 2005...............pg. 14

VSCs & Suspect Oversubmit Situations .......................................................................March, 2005...............pg. 15

Possible Income Diversion & Oversubmit Programs

....................................................March, 2005...............pg. 16

PORC Update Conference … Nov. 2004 - Dallas, Texas … A Summary Report ............December, 2004.........pg. 9

Update & Significant PORC Changes Made by the Pension Funding Equity Act of 2004...... September, 2004

........pg. 15

Notice 2002-70 Disclosure Requirements … Including “Grandfather” Exemption Position & More Forms 8886 Proformas

...... September, 2004

........pg. 16

New Tax Changes for PORCs for 2004 ..................................................................... Automotive News PORC Article Stirs Controversy.................................................... California’s New Disclosure Legislation … How “Bad” Are These Requirements? IRS Notice 2004-65 … Dealer PORCs Set Free ........................................................ 2004 NADA Workshop Summary Report on PORCs..................................................... IRS Audit of PORC Activities & 2003 Tax Return Reporting - Disclosure Issues......... IRS Audit of PORC Activities......................................................................................... Form 8886 Instructions.................................................................................................... Form 8886 Pro Forma..................................................................................................... W.J. De Filipps’ Seminar Outline on PORCs.................................................................. PORC Update … What’s the IRS Really up to? … Is the IRS Eating More PORK? ..... An Update on PORCs and Notice 2002-70 .....................................................................

...September, 2004 ........pg. 21 ...September, 2004 ........pg. 26 ...September, 2004 ........pg. 28 ...September, 2004 ........pg. 30

...March, 2004...............pg. 8 ...December, 2003.........pg. 14 ...December, 2003.........pg. 15 ...December, 2003.........pg. 20 ...December, 2003.........pg. 21 ...September, 2003 ........pg. 19

... June, 2003

..................pg. 4

...March, 2003...............pg. 3

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