Judge Holmes criticises “sloppy” policy language in latest Avrahami exchange

The Avrahami’s move for reconsideration of two findings of fact has been...
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Lessons Learned from Avrahami

Peter Johnson, senior actuarial consultant and property & casualty practice lead at Spring...
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Connecticut keen to “revive” 831(b) reputation – Michael Maglaras

Michael Maglaras, chairman of the Connecticut Captive Insurance Association, believes it is...
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CIC Services considering options after Notice 2016-66 defeat

CIC Services and Ryan, LLC have had their case against the Internal...
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Exclusive: Celia Clark responds to Avrahami criticism

Celia Clark, the captive manager of Feedback Insurance Company and a former...
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The Avrahami Record, by Celia Clark

Captive Review has reported extensively on the Avrahami v Commissioner case, including...
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Avrahami manager to close captive practice

Clark & Gentry, PLLC, the firm responsible for structuring and managing the...
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Avrahami – The Wider Implications

What does the future hold for larger captives in the post-Avrahami-decision world? ...
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ABA appoints John Dies to captive committee

John Dies, alliantgroup’s managing director of tax controversy, has joined the American...
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Capstone weighs in on Avrahami decision

Texas-based Capstone Associated has published an extensive critique of the Avrahami captive...
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Exclusive: Avrahami actuary responds to US Tax Court criticism

The actuary that priced the premium for Feedback Insurance Company, the captive...
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AVRAHAMI v. COMMISSIONER – The Details

Charles J. Lavelle, Brett J. Miller and Ross D. Cohen, of Bingham...
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Final Word: How should a captive price terrorism?

Tammi Brown and Doug Butler, of MIJS, discuss terrorism as an insurable...
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AVRAHAMI: Opinion will embolden the IRS, settlements more expensive

The Internal Revenue Service will be “emboldened” by their win in the...
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AVRAHAMI: Industry distances itself from “negative facts”

Industry players have expressed little surprise at the outcome of the Avrahami...
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AVRAHAMI: Tax Court slams promoter, premiums “utterly unreasonable”

The United States Tax Court has lambasted the promoter who sold and...
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AVRAHAMI: Premium NOT insurance, 831(b) election invalid – US Tax Court

The United States Tax Court has ruled in favour of the Internal...
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Treasury snubs Notice 2016-66 in interim report

Notice 2016-66 has not been included on the Treasury’s interim list of...
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Request to include Notice 2016-66 in Trump report

The Self-Insurance Institute of America (SIIA) has written to the Treasury requesting...
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13 states requesting Form 8886 filings from 831(b) captives

Captive managers and material advisors to captives making the 831(b) tax election...
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Captives Receive Great News, IRS loses on Substance over Form

Richard M. Colombik, of TLS Marketing and Management Services, LLC , and Jeremy P....
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Citadel Risk launches Tennessee cell company, targets 831(b) business

A new incorporated cell company has been formed in Tennessee by Citadel...
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Notice 2016-66 injunction denied

An attempt to get a preliminary injunction against the 1 May deadline...
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Common Ground With The IRS?

The captive industry has reacted with scorn to the IRS’ attitude towards...
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IRS is not acting in good faith – Sean King

Sean King, the captive manager behind a lawsuit seeking to postpone and...
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CIC Services files second lawsuit against IRS

CIC Services has been joined by Ryan, LLC in filing a lawsuit...
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Federal district court upholds attorney-client privilege claim

The federal district court has agreed with the original decision of the...
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The possible ramifications of Notice 2016-66 on the Path Act

Jeremy Colombik is president of Management Services International (MSI). MSI currently manages...
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Connecticut commissioner set to investigate microcaptives

Connecticut’s insurance commissioner is set to embark on a study of those...
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IRS keeps pressure on 831(b) with ‘Dirty Dozen’ return

The Internal Revenue Service has published its annual Dirty Dozen list of...
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Exclusive: MIJS court victory against IRS a ‘game changer’ in 831(b) fight

A Summons issued by the Internal Revenue Service (IRS) to Moore Ingram...
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Technical corrections to PATH Act expected in Congress

The United States’ smaller captive industry is optimistic that groundwork laid with...
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SIIA asks IRS to suspend Notice 2016-66, cites Trump administration

The Self-Insurance Institute of America (SIIA) has criticised the “paperwork intensive approach”...
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Vermont makes play for smaller captives with new legislation

The Vermont Captive Insurance Association (VCIA) has put forward a captive bill...
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Uncertainty to remain and scrutiny to increase on 831(b)s – Jason Flaxbeard

Jason Flaxbeard, captive practice leader at Beecher Carlson, does not believe 2017...
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Revealed: The 2016 Captive Review ERC Pioneers

Captive Review has published the second Enterprise Risk Captive (ERC) Pioneers list,...
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CIC Services drops IRS lawsuit after Notice 2016-66 extension

CIC Services, LLC has dropped the lawsuit it filed against the United...
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IRS extends Notice 2016-66 deadline by 90 days

Captive managers and material advisors working with captives making the 831(b) tax...
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News Analysis: Tax Opinion Analyses 831(b) Options

A leading tax attorney has published three tax opinions discussing Notice 2016-66...
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Tax opinion analyses 831(b) acquisition options

Owners of captives making the 831(b) tax election and wanting to get...
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Colorado Senator first to lobby IRS over “burdensome” Notice 2016-66

A Democratic senator from Colorado has written to the Commissioner of the...
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SIIA to request 831(b) reporting extension, Tarter bullish over new formations

The Self-Insurance Institute of America (SIIA) will write to the Internal Revenue...
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IRS includes DoL exemption in 831(b) notice

Captive insurance companies that make the 831(b) tax election, but have successfully...
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Industry slams ‘deliberately bad timing’ of IRS’ latest 831(b) Notice

The Internal Revenue Service (IRS) intentionally waited until the busy season to...
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IRS gives captives three months to report, throws fuel on 831(b) fire

The United States Department of the Treasury and the Internal Revenue Service...
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Premium increases on backburner as owners seek 831(b) compliance

Managers and captive owners using the 831(b) tax election are prioritising business...
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SIIA and 15 captive associations lobby for Federal guidance on 831(b) rules

The Self-Insurance Institute of America (SIIA), along with 15 state captive insurance...
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Delaware outlines streamlined application process for 831(b) compliance

The Delaware Department of Insurance has issued a bulletin detailing two procedures...
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Avrahami ruling may be delayed until mid-2017

America’s captive insurance industry will have to keep waiting for further clarity...
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831(b) rise to $2.2m peaking risk managers’ interest – JLT Towner

The 831(b) tax election, cell captives and solutions for the middle market...
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Capstone adds lawyer to support 831(b) restructurings

The Feldman Law Firm LLP, the affiliated law firm of Houston-based captive...
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IRS losing Avrahami could create open season for 831(b)s – Gary Osborne

Gary Osborne, president of USA Risk Group, believes the Internal Revenue Service...
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Why is ERC good for you?

Enterprise risk captives, or ERCs, are booming business in the United States, but...
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Puerto Rico expecting dramatic growth in micro-captives

David Kirkup, COO and CFO of insurance manager Captive Alternatives, has told...
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Captive Review August Edition

What do Dennis Harwick, David Cameron and Gordon Rowell have in common?...
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Premium increase is validation of micro-captive industry – Les Boughner

Les Boughner, chairman of Advantage Insurance Holdings’ business insurance division, believes changes...
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831(b) re-structuring activity will take place in final months of 2016 – Steve Kinion

Steve Kinion, Delaware’s captive regulator, has told Captive Review he is expecting...
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US Tax Court sides with IRS in pending micro-captive case

The Internal Revenue Service (IRS) has won an early victory in its...
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Investors circling to purchase unwanted 831(b) captives

A new market for the acquisition of 831(b) tax electing captives has...
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Dirty Dozen Captives: Rule or Exception?

Ryan Work is vice president of government affairs for the Self-Insurance Institute...
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Micro captives keep their place on the IRS “Dirty Dozen” list

The United States’ Internal Revenue Service has placed captive insurance on its...
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Changes to 831(b) – What now?

The 831(b) tax election for small captives continues to fill column inches....
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Small captives have a shorter life span – David Snowball

Utah’s captive insurance regulator, David Snowball, has told Captive Review the majority...
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The States’ Role in Regulating Small Captives

Small captives are rarely out of the headlines and under intense scrutiny...
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Industry schism is losing the IRS fight over small captives – Jay Adkisson

The lack of unity within the United States’ captive insurance industry has...
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Some smaller captives will have to restructure or close – regulators

A number of smaller captives making the 831(b) tax election will have...
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Revealed: The 2015 Captive Review ERC Pioneers

The first Enterprise Risk Captive (ERC) Pioneers list has been published by...
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Small modifications made to 831(b) legislation, sent to House

The tax extender package including significant changes to the 831(b) tax election...
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831(b) uncertainty not impacting formation numbers

Captive managers and state regulators remain upbeat in the face of continued...
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Industry rallying to fight “harmful” 831(b) legislation

America’s captive insurance industry, led by the Self Insurance Institute of America...
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SIIA writes to captive regulators to share 831(b) legislation concerns

The Self-Insurance Institute of America (SIIA) has written to state captive insurance...
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Signal Hill Petroleum 831(b) captives petition against IRS tax deficiency notice

Two Utah-domiciled captives making the 831(b) tax election have petitioned the Internal...
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“Dirty Dozen” label should be a wake-up call – Dana Sheridan

Enterprise risk captives place on the Internal Revenue Service’s “Dirty Dozen” list...
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Clear guidance needed for 831(b) service providers – Mike DiMayo

Mike DiMayo, principal at Oxford Risk Management Group, has called on the...
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CICA updates 831(b) guidance

The Captive Insurance Companies Association (CICA) has published an “information statement” in...
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831(b) family clampdown will surprise industry – Charles Lavelle

The Joint Committee on Taxation has proposed a complete ban on the...
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Captive Review June Edition

A re-occurring battle for risk and insurance managers can often be justifying...
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Legislation introduced to increase 831(b) premium allowance

The United States’ House of Representatives and Senate have received legislation that...
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We will weigh in on 831(b) debate to avoid broad brush approach – Dennis Harwick

Dennis Harwick, president of the Captive Insurance Companies Association (CICA), believes it...
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The Debate: 831(b) Tax Election

On no topic is the American captive insurance industry more divided than the...
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Senate Finance Committee waters down 831(b) modification proposal

The United States’ Senate Finance Committee has dropped two proposed restrictions on...
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Our captives are insurance companies, regardless of IRS statements – North Carolina

The North Carolina Department of Insurance has insisted its own internal scrutiny...
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831(b) captives labelled a “charade” by IRS and adds to “Dirty Dozen” hit list

The United States’ Internal Revenue Service (IRS) has fired its latest warning...
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We’d support a Europe equivalent to the 831(b) – Willis

Senior figures at Willis Global Captive Practice have told Captive Review they...
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Enterprise Risk Captive Report 2015

Captive Review’s first Enterprise Risk Captive Report analyses the key issues surrounding the...
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Make sure 831(b) captives are true insurance vehicles – Smith

Rich Smith, president of the Vermont Captive Insurance Association (VCIA), has called...
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Feldman extends legal services to third-party managed captives

The affiliate law firm of Capstone Associated Services is to begin working...
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EU domiciles should offer an equivalent to the US 831(b) – Urs Neukomm

Urs Neukomm, director of strategic solutions for corporates at Swiss Re, has...
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News Feature: American inspiration for Europe’s mid-market?

As the US captive industry profits from the rapid growth in mid-market...
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Bahamas forecast as next hub for 831(b)’s

The Bahamas is forecast to be the next major domiciles for 831(b)...
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PCC’s more flexible than 831(b) micro captives

Protected cell captives (PCC) are an attractive alternative for smaller parent companies,...
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Bahamas 'risen from extinction' in captive market

US-based The Strauss Law Firm LLC said the Bahamas has "risen from...
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The annual Captive Manager Survey always provides an interesting snapshot, collating trends and opinion from...
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Peter Johnson, senior actuarial consultant and property & casualty practice lead at Spring Consulting Group, lays...
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Gerjan Delhaas has been captive and finance manager for insurance at AkzoNobel since January 2014....
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The expert contributors featured within the Captive Review Global Programmes report are focused on guiding...
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Captive Review has reported extensively on the Avrahami v Commissioner case, including commentary from the...
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