Norman Hannawa is a Principal with Ernst & Young LLP’s Financial Services/International Tax group in Chicago, Illinois. He has over 15 years of professional experience advising insurance companies on international, corporate, and insurance tax issues. He advises on domestic and international reorganizations, financial products, treasury programs, withholding taxes, foreign tax credits, and U.S. tax treaties. He specializes on U.S. insurance companies operating overseas and non-U.S. insurance companies operating in the United States with a focus on U.S. Subpart F, GILTI, and passive foreign investment company rules, M&A, cross-border reinsurance and BEAT, insurance inbound taxation, Lloyd’s syndicates, and other issues.