Avrahami – The Wider Implications

What does the future hold for larger captives in the post-Avrahami-decision world? ...
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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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Risk Management Made Profitable

Jeremy P. Colombik, of Management Services International (MSI) and Richard M. Colombik, of...
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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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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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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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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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Captive Review has published the white paper, Attitudes Towards Captive Insurance in Asia, in collaboration with...
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What does the future hold for larger captives in the post-Avrahami-decision world?  Mikhail Raybshteyn and...
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Matthew Queen is general counsel and chief compliance officer at Venture Captive Management, LLC, a...
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Jeremy P. Colombik, of Management Services International (MSI) and Richard M. Colombik, of TLS Marketing and...
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The September edition of Captive Review has turned out quite different to how it was...
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