Captive Review Hall of Fame 2020

Four years ago, Captive Review introduced the Hall of Fame to the...
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US Tax Court: A Pipeline of Small Captive Cases

Charles Lavelle, senior partner at Bingham Greenebaum Doll LLP, provides Captive Review...
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Avrahami to become go-to guide for Tax Court cases concerning small captives

In light of Judge Kathleen Kerrigan’s continued citing of Avrahami in her...
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Reserve Mechanical has “stronger fact patterns than Avrahami”, but outcome “not shocking”

Tax and captive insurance professionals have provided their initial reaction to the...
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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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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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Changes to 831(b) – What now?

The 831(b) tax election for small captives continues to fill column inches....
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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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Dale Sagen, vice-president and business development leader with QBE Accident & Health, on how captive...
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Captive Review has featured hundreds of prevalent captive leaders over our 25 years of existence,...
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As Captive Review celebrates its 25th year in 2024, outgoing Captive Review publisher Nick Morgan...
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As Captive Review turns 25 this year, leaders from the industry share their thoughts on...
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