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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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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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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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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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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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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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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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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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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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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How will BEPS affect captive insurance in the US?

No longer can America’s captive industry focus solely on compliance with the...
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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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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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Foreign Exchange Risk In Captives and IRS Scrutiny

The latest IRS challenge to classifying risk transfer as insurance for tax...
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CICA posts objection to IRS “active conduct” definition

The Captive Insurance Companies Association (CICA) has written to the Internal Revenue...
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Currency fluctuation cover not insurance, debate to begin

A Fortune 500 company has been told its utilisation of a captive...
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Lawyers: RAC ruling is good news for captives

The majority decision last week by the U.S. Tax Court to allow...
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Tax court in favour of Bermuda captive

The U.S. tax court has ruled that payments to Rent-a-Center (RAC) Inc’s...
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FERMA published an extensive Beps document in June designed to help Europe’s tax authorities make...
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As an industry and a publication, while much focus is on the captive entities themselves,...
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With London’s insurance-linked securities (ILS) hub set for an autumn launch, Guernsey Finance chief executive...
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Dana Sheppard, deputy commissioner of the DC Department of Insurance, Securities and Banking, discusses the...
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Joe Ziolkowski, of Hamilton Captive Management, reflects on the development of reputational risk programmes in...
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