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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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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In the 2017 Investment and Banking Focus we address investment opportunities and strategies for captives. ...
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Paul Woehrmann and Florence Tondu-Mélique, of Zurich, provide insight into the latest market observations and...
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The dust has settled somewhat after the burst of news and commentary on the Avrahami...
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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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