Article: In brief.(News)

Clinton seeks to close offshore tax 'loophole'

Democratic presidential contender Hillary Clinton said last week that she would close a purported tax loophole that she said gives foreign insurers with U.S. subsidiaries an "unfair advantage'' over U.S.-based competitors. In a Senate Finance Committee hearing last fall, a coalition of U.S. insurers charged that foreign companies can shift U.S. profits to affiliates in low-tax jurisdictions through reinsurance agreements. Ms. Clinton last week proposed halting the practice as part of an "insourcing agenda'' to create U.S. jobs.

3M phasing out DB pension plan

3M Co. is phasing out its pension plan ...

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