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M. Kristan Rizzolo

Senior Counsel

Kristan uses her nearly three decades of experience assisting insurance and reinsurance clients with a wide range of federal and international tax issues. 

Kristan helps insurance and reinsurance companies maximize tax efficiency in their business operations. She can assist you with a variety of tax planning considerations, including the tax implications of creating or operating captive insurance and reinsurance companies and various tax issues associated with qualified and non-qualified structured settlement programs.

A large part of service Kristan provides involves advising global and domestic insurance and reinsurance companies like yours in connection with multinational mergers, acquisitions, divestitures and offshore agreements. She can help you with questions about the application of tax treaties, the implications of FATCA and other issues arising out of cross-border transactions.

Kristan has extensive experience with the tax controversy and litigation process at the federal level. She represents clients before the Internal Revenue Service, the U.S. Tax Court, the U.S. Court of Federal Claims and the U.S. Supreme Court. She represents insurance businesses in IRS audits and appeals, in addition to assisting them with comments on proposed tax regulations.

  • Represented Securian Financial Group, Inc. in the auctioned sale of its retirement plan recordkeeping business to Standard Insurance Company.
  • Advised Nationwide Mutual Insurance Company on a joint venture transaction with Generali, one of the largest international insurance and asset management providers headquartered in Italy.
  • Represented Nassau Financial Group in an agreement to acquire Foresters Life Insurance and Annuity Company.
  • Resolved a five-year international investigation on behalf of a global insurer concerning the insurer’s potential liability to the US Department of Justice in connection with cross-border sales of life insurance products by its non-US operating companies.
  • Advised numerous clients on the implications of the 2017 tax legislation for the insurance industry.
  • Proposed Treasury Regulations on Micro-Captive Transactions, October 20, 2023, ABA Section on Taxation Fall Meeting
  • You Can Get There From Here: The Partnership Path, Monday, July 24 | 2:00 - 3:15 pm ET
  • P&C Company Tax, June 1, 2023, FBA Insurance Tax Seminar
  • Tax Update, October 19, 2022, Hawaii Captive Insurance Council Annual Conference
  • International Tax Basics, March 9, 2022, Insurance Tax Webcast – Session 4
  • Insurance Transaction Basics, February 23, 2022, Eversheds Sutherland
  • Life Insurance Companies and Products Tax Basics, February 9, 2022, Eversheds Sutherland
  • P&C Companies and Captive Tax Basics, January 26, 2022, Eversheds Sutherland Insurance Tax Webcast
  • Insurance Tax 101 Webcast series, January 23 - March 9, 2022
  • Capital and Liquidity Planning, December 1, 2021, Insurance Tax Conference
  • A Discussion of Current Topics Related to BEAT, PFIC, and OECD Initiatives, May 28, 2021, Federal Bar Association's Insurance Tax Seminar
  • Insurance Tax on the Horizon, January 13, 2021, Eversheds Sutherland January Outlook webcast series
  • 2021 Tax Outlook Webcast series, January 5-15, 2021
  • FAQs on the CARES Act and COVID-19-related tax issues for insurance companies, April 2, 2020
  • The New 382 Proposed Regulations, January 31, 2020, ABA Mid-Year Tax Conference
  • The Final BEAT Regulations: Issues for Insurance Companies? January 14, 2020, Insurance BEAT
  • Recruiting and Retaining Women in Tax, October 25, 2019
  • US Tax Reform Update, May 14, 2019, CLHIA Tax Conference
  • BEAT and GILTI Issues for Insurance Companies, January 18, 2019, American Bar Association
  • Chair, Eversheds Sutherland's Women's Leadership Initiative
  • Fellow, American College of Tax Counsel
  • Former Chair, American Bar Association, Section of Taxation, Insurance Companies Committee
  • District of Columbia
  • Virginia
  • U.S. Supreme Court
  • U.S. Court of Federal Claims
  • U.S. Tax Court
  • U.S. Court of Appeals for the Fourth Circuit
  • U.S. Court of Appeals for the Ninth Circuit

Honorable Charles E. Clapp, II of the U.S. Tax Court

  • B.A., magna cum laude, George Washington University
  • J.D., with honors, George Washington University
  • LL.M., with distinction, Georgetown University Law Center
M. Rizzolo

Senior Counsel

M. Rizzolo

Senior Counsel

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