Friday, October 11, 2024
Mark Richardson

What way will IRS go on finalising micro-captive regs?

Tags: , , , , ,
Captive tax experts from Dentons, Bailey Roese and Chaz Lavelle, discuss with...
MORE
Wednesday, September 25, 2024
Mark Richardson

Verve launches product covering captive defence costs

Tags: ,
Includes coverage for fines and penalties related to IRS investigations arising from...
MORE
Tuesday, July 16, 2024
Mark Richardson

How will Chevron decision impact IRS regs and micro-captives?

Tags: , , , ,
Experts in the micro-captive space talk to Captive Review about how the...
MORE
Thursday, March 28, 2024
Mark Richardson

IRS claims third micro-captive court win of 2024

Tags: , , ,
Victory in Patel vs Commissioner is seventh consecutive IRS win, as “wholly...
MORE
Monday, March 18, 2024
Mark Richardson

How will “problematic” Greenbook proposals hurt 831(b) industry?

Tags: , , , ,
US lawmakers fire another arrow at the micro-captive sector, but how damaging...
MORE
Tuesday, March 12, 2024
Mark Richardson

US Treasury’s ‘Green Book’ proposes new 831(b) ownership rules

Tags: ,
Treasury states “a statutory remedy” is needed to address “the pervasiveness of...
MORE
Friday, February 23, 2024
Mark Richardson

IRS scrutiny sees 56 Nevada 831(b) captives close in 2023

Tags: ,
Nevada’s Division of Insurance estimates that of its 71 surrendered captive licences,...
MORE
Thursday, February 15, 2024
Mark Richardson

Oklahoma reveals 2023 captive figures

Tags: , ,
Of Oklahoma’s 59 captives and cell/series captives, 16 of them took the...
MORE
Friday, February 09, 2024
Mark Richardson

Utah welcomes innovative new captives amid “chilling effect” of IRS scrutiny

Tags: , , , ,
While Utah captive director Travis Wegkamp says IRS scrutiny has had “chilling...
MORE
Monday, February 05, 2024
Mark Richardson

IRS wins sixth micro-captive court case

Tags: , , ,
Tax Court’s opinion in Swift vs Commissioner found two St Kitts and...
MORE
Thursday, February 01, 2024
Mark Richardson

What does latest IRS court victory mean for 831(b) captives?

Tags: , ,
Captive insurance tax experts speak to Captive Review about Keating vs Commissioner...
MORE
Monday, January 08, 2024
Mark Richardson

IRS wins latest 831(b) microcaptive court case

Tags: , ,
US Tax Court found Anguilla-based captive Risk Retention Ltd was not “insurance...
MORE
Wednesday, December 20, 2023
Mark Richardson

House Ways and Means Committee backs microcaptives in letter to IRS

Tags: , , ,
The committee wrote to IRS commissioner Daniel Werfel giving their "strong support"...
MORE
Wednesday, October 25, 2023
Mark Richardson

Captive owner Q&A: David Findlay, Lake City Bank

Tags: , ,
The IRS’ proposals for identifying certain 831(b)-electing captives as ‘listed transactions’ have...
MORE
Monday, September 25, 2023
Mark Richardson

Community bank captive will “likely dissolve” under IRS’ 831(b) proposals

Tags: ,
The owner of Lake City Bank’s captive tells Captive Review why the...
MORE
Friday, September 01, 2023
Mark Richardson

Half time report: signs of a captive growth slowdown as IRS scrutiny bites

Tags: , , ,
Property is the main driver of captive growth in the first half...
MORE
Monday, August 14, 2023
Mark Richardson

Delaware H1 captive dissolutions almost entirely 831(b) companies

Tags: , , , ,
dollar dissolve
Other 831(b)-electing captives are choosing not to renew policies until the IRS...
MORE
Thursday, July 27, 2023
Mark Richardson

IRS 831(b) micro-captive proposals: what to expect next?

Tags: , , ,
In the wake of vehement opposition through a comments period and public...
MORE
Tuesday, March 22, 2022
Lauren Ingram

Federal judge vacates IRS Notice 2016-66, calls it “arbitrary and capricious”

Tags: , , , ,
The Internal Revenue Service (IRS) has lost its bid to enforce its...
MORE
Sunday, January 23, 2022
Lauren Ingram

IRS targeting “abusive” microcaptives with 200 more attorneys

Tags: , , , , ,
The Internal Revenue Service (IRS) has furthered its crackdown on "abusive" microcaptives...
MORE
Tuesday, December 07, 2021
Lauren Ingram

Clark launches legal challenge over Avrahami penalties

Tags: , , , , ,
The infamous Avrahami captive insurance case is back in court as the...
MORE
Monday, July 05, 2021
Lauren Ingram

Microcaptives back on IRS Dirty Dozen list

Tags: , , ,
The Internal Revenue Service (IRS) has once again featured microcaptives on its...
MORE
Tuesday, April 20, 2021
Ross Law

IRS targets microcaptive “promoters” with new investigations office

Tags: , , , , , ,
The Internal Revenue Service (IRS) has announced the establishment of the Office...
MORE
Thursday, February 11, 2021
Lauren Ingram

Are the IRS’s new captive insurance settlement terms worth it?

Tags: , , ,
By Charlie Ruchelman and Ben Eisenstat Caplin and Drysdale The IRS does...
MORE
Monday, January 25, 2021
Lauren Ingram

BREAKING: Microcaptive critic named assistant secretary for tax policy

Tags: , , , ,
Economist Mark J. Mazur has been named assistant secretary for tax policy...
MORE
Tuesday, January 12, 2021
Lauren Ingram

Are the IRS settlement terms worth it?

Tags: , , , ,
By Charlie Ruchelman and Ben Eisenstat The IRS does not like Section...
MORE
Thursday, January 07, 2021
Lauren Ingram

IRS will consider “additional guidance” for micro captives

Tags: , , , ,
The Internal Revenue Service (IRS) has said it may consider additional guidance...
MORE
Friday, October 02, 2020
Lauren Ingram

IRS expands captive enforcement

Tags: , , , ,
The Internal Revenue Service (IRS) has expanded its enforcement focus into "abusive"...
MORE
Monday, September 14, 2020
Lauren Ingram

Artex class action dismissed by judge

Tags: , , , ,
An appeal from members of a class action suit filed against Artex,...
MORE
Monday, September 07, 2020
Lauren Ingram

Captives: What you need to know this week

Tags: , , , , ,
Welcome to another week in the captive world, and our new week...
MORE
Friday, September 04, 2020
Lauren Ingram

US Senator asks Treasury to suspend IRS microcaptive investigation

Tags: , , , ,
United States Senator Cory Gardner has written to the US Treasury to...
MORE
Tuesday, September 01, 2020
Lauren Ingram

‘Majority of microcaptive cases’ examined are abusive: IRS

Tags: , , ,
The Internal Revenue Service (IRS) has stated that the "majority" microcaptive cases...
MORE
Tuesday, August 25, 2020
Lauren Ingram

Judge rules in Arsenal-Jade Risk case

Tags: , , , ,
A judge has ruled in favour of the former owner of Jade...
MORE
Monday, August 10, 2020
Lauren Ingram

IRS sends more letters to micro captives

Tags: , ,
The United States Internal Revenue Service (IRS) has sent another batch of...
MORE
Wednesday, July 22, 2020
Lauren Ingram

EXCLUSIVE: Captive organisations file brief for IRS Supreme Court case

Tags: , , , , ,
EXCLUSIVE: Almost two dozen captive organisations will today file a brief with...
MORE
Friday, July 17, 2020
Lauren Ingram

Micro captives removed from IRS ‘Dirty Dozen’ list

Tags: , , ,
The United States Internal Revenue Service (IRS) has unveiled its "dirty dozen"...
MORE
Tuesday, June 23, 2020
Lauren Ingram

EXCLUSIVE: IRS takes Delaware Department of Insurance to court

Tags: , , , , , ,
The US Internal Revenue Service (IRS) has taken the Delaware Department of...
MORE
Tuesday, May 05, 2020
Lauren Ingram

Supreme Court to hear CIC Services IRS case

Tags: , , , , ,
The United States Supreme Court has agreed to hear CIC Services' case...
MORE
Wednesday, April 29, 2020
Lauren Ingram

Covid-19, the IRS and captives

Tags: , , , ,
By Nate Reznicek We find ourselves in an interesting time. The threat...
MORE
Wednesday, April 01, 2020
Lauren Ingram

IRS “insensitive and draconian” over micro captive letters

Tags: , , , , ,
The Self-Insurance Institute of America (SIIA) has written to the Internal Revenue...
MORE
Wednesday, March 25, 2020
Lauren Ingram

Coronavirus shows IRS was wrong about microcaptives

Tags: , , , , , ,
The coronavirus pandemic has shown how the Internal Revenue Service (IRS) and...
MORE
Friday, March 20, 2020
Lauren Ingram

Micro captives, mega issues

Tags: , , , ,
Last month, the Internal Revenue Service (IRS) announced that it has established...
MORE
Tuesday, March 03, 2020
Lauren Ingram

US news attacks captives and links to Bernie Sanders

Tags: , , , , , , , , , , , , ,
Last Wednesday US news website The Daily Beast described captive insurance companies...
MORE
Thursday, September 26, 2019
Fraser Irving

IRS settlement details revealed

Tags: , , , , , , ,
Captives that have been offered a settlement by the Internal Revenue Service...
MORE
Thursday, September 19, 2019
Fraser Irving

IRS settlement offer a ‘non-event’, says Oxford RMG

Tags: , , , , ,
The Internal Revenue Service’s (IRS) settlement offer is a non-event in the...
MORE
Tuesday, September 17, 2019
Fraser Irving

Captives under audit offered IRS settlement

Tags: , , , , , , , ,
The Internal Revenue Service (IRS) has offered 200 captives currently under audit...
MORE
Friday, September 13, 2019
Fraser Irving

Exclusive: 831(b) lawsuit defendants leave Artex

Tags: , , , , ,
Three Artex employees have left the company, Captive Review can reveal. Jeremy...
MORE
Friday, August 23, 2019
Fraser Irving

831(b)’s a ‘legit risk management mechanism’, says captive owner

Tags: , , , ,
Captive insurance companies electing to operate under the 831(b) tax rules have...
MORE
Wednesday, August 07, 2019
Fraser Irving

Artex motion to dismiss ‘civil conspiracy’ suit granted

Tags: , , , ,
Artex’s joint motion to dismiss a class action suit alleging it promoted...
MORE
Monday, July 15, 2019
Fraser Irving

North Carolina licences five new captives

Tags: , , , ,
North Carolina has licensed five new captives so far this year, filings...
MORE
Friday, July 05, 2019
Fraser Irving

Avrahami’s complain of ‘flawed insurance product’ in latest class action suit

Tags: , , , , ,
The Avrahami’s and their captive Feedback Insurance Company have filed a class...
MORE
Tuesday, May 28, 2019
Fraser Irving

CIC denied injunction on Notice 2016-66

Tags: , , , , ,
Tennessee-based captive manager CIC Services has been denied an injunction delay on...
MORE
Thursday, May 09, 2019
Fraser Irving

Q&A: Captive Alternatives’ David Kirkup on Syzygy

Tags: , , , , ,
Last month, Captive Review reported that the US Tax Court had ruled...
MORE
Friday, April 12, 2019
Fraser Irving

Whitehouse: Case for 831(b)s is improving

Tags: , , , , ,
The case for 831(b) captives is improving despite the latest Internal Revenue...
MORE
Thursday, April 11, 2019
Fraser Irving

IRS prevails in Syzygy 831(b) case

Tags: , , , , , ,
The US Tax Court has ruled in favour of the Internal Revenue...
MORE
Monday, March 18, 2019
Fraser Irving

Frontrunner Captive Management: Captives must ‘re-inspect their defences’

Tags: , , , ,
It is time for captives to “re-inspect their defences”, as the IRS...
MORE
Tuesday, January 08, 2019
Fraser Irving

Tennessee captive market performing at ‘healthy rate’

Tags: , , , , , , ,
The captive insurance industry in Tennessee has performed at a “very healthy...
MORE
Monday, December 17, 2018
Fraser Irving

Artex, Gallagher case could ‘taint the industry’

Tags: , , , , , , , ,
The class action lawsuit against a group including Artex and Arthur J...
MORE
Wednesday, December 12, 2018
Fraser Irving

831(b) lawsuits ‘like school of piranhas’ – Jay Adkisson

Tags: , , , , , ,
Class action lawsuits against captives found to not be in compliance with...
MORE
Tuesday, December 11, 2018
Fraser Irving

Artex, Arthur J Gallagher among group accused of 831 (b) captive ‘conspiracy’

Tags: , , , ,
A group of plaintiffs have filed a class action lawsuit against a...
MORE
Friday, November 16, 2018
Richard Cutcher

831(b) limit to remain unchanged for 2019

Tags: ,
The limit on annual premium written by captives wishing to make the...
MORE
Thursday, July 26, 2018
Captive Review

Risk Strategies “comfortable” with 831(b) association after Oxford acquisition

Tags: , ,
Mike Christian, founder and CEO of Risk Strategies, has told Captive Review...
MORE
Tuesday, June 26, 2018
Captive Review

US Tax Court: A Pipeline of Small Captive Cases

Tags: , , , , , , , ,
Charles Lavelle, senior partner at Bingham Greenebaum Doll LLP, provides Captive Review...
MORE
Tuesday, June 26, 2018
Richard Cutcher

Avrahami to become go-to guide for Tax Court cases concerning small captives

Tags: , , , , , , , , ,
In light of Judge Kathleen Kerrigan’s continued citing of Avrahami in her...
MORE
Friday, June 22, 2018
Richard Cutcher

Reserve Mechanical has “stronger fact patterns than Avrahami”, but outcome “not shocking”

Tags: , , , , , , , , , , , , , ,
Tax and captive insurance professionals have provided their initial reaction to the...
MORE
Tuesday, April 24, 2018
Richard Cutcher

Avrahami had a “chilling effect” on US captive industry – Steve Kinion

Tags: , , ,
A combination of the Avrahami ruling and the PATH Act led to...
MORE
Monday, April 16, 2018
Richard Cutcher

Small captives in transition and growth is slowing – Brady Young

Tags: , , ,
The growth in America’s smaller captive numbers may be slowing down, but...
MORE
Thursday, March 22, 2018
Richard Cutcher

PATH Act clarifications included in Congress’ federal spending bill

Tags: , ,
Three key areas of the Protecting Americans from Tax Hikes Act of...
MORE
Tuesday, March 20, 2018
Richard Cutcher

831(b) captives remain on IRS’ ‘Dirty Dozen’ list

Tags: , , ,
Captive insurance companies making the 831(b) tax election will remain under heavy...
MORE
Friday, January 12, 2018
Richard Cutcher

CICA restructures small captives task force

Tags: ,
The Captive Insurance Companies Association (CICA) has updated its Small Captives Task...
MORE
Monday, January 08, 2018
Captive Review

Practical Concerns for 831(b) Captive Owners Post Avrahami

Tags: , , ,
Captive owners making the 831(b) tax election are reassessing their structures and...
MORE
Sunday, December 31, 2017
Richard Cutcher

First inflation adjustment triggered for 831(b)s

Tags: , ,
The first adjustment to the premium limit for 831(b) electing captives in...
MORE
Wednesday, December 13, 2017
Richard Cutcher

831(b) owners seeking second opinion on structures

Tags: , ,
Businesses that own 831(b) captives are contacting captive managers and other third-party...
MORE
Wednesday, December 13, 2017
Richard Cutcher

Celia Clark responds to latest Avrahami motion

Tags: , ,
The Avrahamis lost its bid for two motions of reconsideration in November...
MORE
Monday, November 20, 2017
Richard Cutcher

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

Tags: , ,
The Avrahami’s move for reconsideration of two findings of fact has been...
MORE
Monday, November 20, 2017
Captive Review

Lessons Learned from Avrahami

Tags: , , ,
Peter Johnson, senior actuarial consultant and property & casualty practice lead at Spring...
MORE
Thursday, November 09, 2017
Richard Cutcher

Connecticut keen to “revive” 831(b) reputation – Michael Maglaras

Tags: , ,
Michael Maglaras, chairman of the Connecticut Captive Insurance Association, believes it is...
MORE
Friday, November 03, 2017
Richard Cutcher

CIC Services considering options after Notice 2016-66 defeat

Tags: , , , , ,
CIC Services and Ryan, LLC have had their case against the Internal...
MORE
Tuesday, October 24, 2017
Richard Cutcher

Exclusive: Celia Clark responds to Avrahami criticism

Tags: , ,
Celia Clark, the captive manager of Feedback Insurance Company and a former...
MORE
Tuesday, October 24, 2017
Captive Review

The Avrahami Record, by Celia Clark

Tags: , ,
Captive Review has reported extensively on the Avrahami v Commissioner case, including...
MORE
Monday, October 02, 2017
Richard Cutcher

Avrahami manager to close captive practice

Tags: , , ,
Clark & Gentry, PLLC, the firm responsible for structuring and managing the...
MORE
Thursday, September 14, 2017
Captive Review

Avrahami – The Wider Implications

Tags: , , ,
What does the future hold for larger captives in the post-Avrahami-decision world? ...
MORE
Monday, September 11, 2017
Richard Cutcher

ABA appoints John Dies to captive committee

Tags: , , , ,
John Dies, alliantgroup’s managing director of tax controversy, has joined the American...
MORE
Thursday, September 07, 2017
Richard Cutcher

Capstone weighs in on Avrahami decision

Tags: , , ,
Texas-based Capstone Associated has published an extensive critique of the Avrahami captive...
MORE
Thursday, August 24, 2017
Richard Cutcher

Exclusive: Avrahami actuary responds to US Tax Court criticism

Tags: , , ,
The actuary that priced the premium for Feedback Insurance Company, the captive...
MORE
Thursday, August 24, 2017
Captive Review

AVRAHAMI v. COMMISSIONER – The Details

Tags: , , , ,
Charles J. Lavelle, Brett J. Miller and Ross D. Cohen, of Bingham...
MORE
Thursday, August 24, 2017
Richard Cutcher

Final Word: How should a captive price terrorism?

Tags: , ,
Tammi Brown and Doug Butler, of MIJS, discuss terrorism as an insurable...
MORE
Wednesday, August 23, 2017
Richard Cutcher

AVRAHAMI: Opinion will embolden the IRS, settlements more expensive

Tags: , , , ,
The Internal Revenue Service will be “emboldened” by their win in the...
MORE
Wednesday, August 23, 2017
Richard Cutcher

AVRAHAMI: Industry distances itself from “negative facts”

Tags: , ,
Industry players have expressed little surprise at the outcome of the Avrahami...
MORE
Tuesday, August 22, 2017
Richard Cutcher

AVRAHAMI: Tax Court slams promoter, premiums “utterly unreasonable”

Tags: , ,
The United States Tax Court has lambasted the promoter who sold and...
MORE
Tuesday, August 22, 2017
Richard Cutcher

AVRAHAMI: Premium NOT insurance, 831(b) election invalid – US Tax Court

Tags: , , ,
The United States Tax Court has ruled in favour of the Internal...
MORE
Wednesday, July 19, 2017
Richard Cutcher

Treasury snubs Notice 2016-66 in interim report

Tags: , ,
Notice 2016-66 has not been included on the Treasury’s interim list of...
MORE
Thursday, June 15, 2017
Richard Cutcher

Request to include Notice 2016-66 in Trump report

Tags: , , ,
The Self-Insurance Institute of America (SIIA) has written to the Treasury requesting...
MORE
Friday, June 09, 2017
Richard Cutcher

13 states requesting Form 8886 filings from 831(b) captives

Tags: , , ,
Captive managers and material advisors to captives making the 831(b) tax election...
MORE
Wednesday, June 07, 2017
Captive Review

Captives Receive Great News, IRS loses on Substance over Form

Tags: , , ,
Richard M. Colombik, of TLS Marketing and Management Services, LLC , and Jeremy P....
MORE
Thursday, April 27, 2017
Richard Cutcher

Citadel Risk launches Tennessee cell company, targets 831(b) business

Tags: , , ,
A new incorporated cell company has been formed in Tennessee by Citadel...
MORE
Monday, April 24, 2017
Richard Cutcher

Notice 2016-66 injunction denied

Tags: ,
An attempt to get a preliminary injunction against the 1 May deadline...
MORE
Thursday, April 20, 2017
Captive Review

Common Ground With The IRS?

Tags: , , ,
The captive industry has reacted with scorn to the IRS’ attitude towards...
MORE
Monday, April 10, 2017
Richard Cutcher

IRS is not acting in good faith – Sean King

Tags: , , ,
Sean King, the captive manager behind a lawsuit seeking to postpone and...
MORE
Friday, March 31, 2017
Richard Cutcher

CIC Services files second lawsuit against IRS

Tags: , ,
CIC Services has been joined by Ryan, LLC in filing a lawsuit...
MORE
Friday, March 31, 2017
Richard Cutcher

Federal district court upholds attorney-client privilege claim

Tags: , , ,
The federal district court has agreed with the original decision of the...
MORE
Wednesday, March 29, 2017
Captive Review

The possible ramifications of Notice 2016-66 on the Path Act

Tags: , , ,
Jeremy Colombik is president of Management Services International (MSI). MSI currently manages...
MORE
Friday, February 24, 2017
Richard Cutcher

Connecticut commissioner set to investigate microcaptives

Tags: , ,
Connecticut’s insurance commissioner is set to embark on a study of those...
MORE
Thursday, February 16, 2017
Richard Cutcher

IRS keeps pressure on 831(b) with ‘Dirty Dozen’ return

Tags: , , ,
The Internal Revenue Service has published its annual Dirty Dozen list of...
MORE
Monday, February 13, 2017
Richard Cutcher

Exclusive: MIJS court victory against IRS a ‘game changer’ in 831(b) fight

Tags: , ,
A Summons issued by the Internal Revenue Service (IRS) to Moore Ingram...
MORE
Monday, February 06, 2017
Richard Cutcher

Technical corrections to PATH Act expected in Congress

Tags: , , ,
The United States’ smaller captive industry is optimistic that groundwork laid with...
MORE
Wednesday, February 01, 2017
Richard Cutcher

SIIA asks IRS to suspend Notice 2016-66, cites Trump administration

Tags: , , ,
The Self-Insurance Institute of America (SIIA) has criticised the “paperwork intensive approach”...
MORE
Friday, January 20, 2017
Richard Cutcher

Vermont makes play for smaller captives with new legislation

Tags: , , ,
The Vermont Captive Insurance Association (VCIA) has put forward a captive bill...
MORE
Thursday, January 19, 2017
Richard Cutcher

Uncertainty to remain and scrutiny to increase on 831(b)s – Jason Flaxbeard

Tags: , ,
Jason Flaxbeard, captive practice leader at Beecher Carlson, does not believe 2017...
MORE
Wednesday, January 11, 2017
Richard Cutcher

Revealed: The 2016 Captive Review ERC Pioneers

Tags: ,
Captive Review has published the second Enterprise Risk Captive (ERC) Pioneers list,...
MORE
Thursday, January 05, 2017
Richard Cutcher

CIC Services drops IRS lawsuit after Notice 2016-66 extension

Tags: , , ,
CIC Services, LLC has dropped the lawsuit it filed against the United...
MORE
Tuesday, January 03, 2017
Richard Cutcher

IRS extends Notice 2016-66 deadline by 90 days

Tags: , , ,
Captive managers and material advisors working with captives making the 831(b) tax...
MORE
Thursday, December 15, 2016
Richard Cutcher

News Analysis: Tax Opinion Analyses 831(b) Options

Tags: , , ,
A leading tax attorney has published three tax opinions discussing Notice 2016-66...
MORE
Saturday, December 03, 2016
Richard Cutcher

Tax opinion analyses 831(b) acquisition options

Tags: , ,
Owners of captives making the 831(b) tax election and wanting to get...
MORE
Tuesday, November 22, 2016
Richard Cutcher

Colorado Senator first to lobby IRS over “burdensome” Notice 2016-66

Tags: , , , ,
A Democratic senator from Colorado has written to the Commissioner of the...
MORE
Wednesday, November 16, 2016
Richard Cutcher

SIIA to request 831(b) reporting extension, Tarter bullish over new formations

Tags: , , , ,
The Self-Insurance Institute of America (SIIA) will write to the Internal Revenue...
MORE
Thursday, November 10, 2016
Richard Cutcher

IRS includes DoL exemption in 831(b) notice

Tags: , ,
Captive insurance companies that make the 831(b) tax election, but have successfully...
MORE
Friday, November 04, 2016
Richard Cutcher

Industry slams ‘deliberately bad timing’ of IRS’ latest 831(b) Notice

Tags: , , ,
The Internal Revenue Service (IRS) intentionally waited until the busy season to...
MORE
Wednesday, November 02, 2016
Richard Cutcher

IRS gives captives three months to report, throws fuel on 831(b) fire

Tags: , , ,
The United States Department of the Treasury and the Internal Revenue Service...
MORE
Tuesday, November 01, 2016
Richard Cutcher

Premium increases on backburner as owners seek 831(b) compliance

Tags: , ,
Managers and captive owners using the 831(b) tax election are prioritising business...
MORE
Tuesday, October 25, 2016
Richard Cutcher

SIIA and 15 captive associations lobby for Federal guidance on 831(b) rules

Tags: , , , ,
The Self-Insurance Institute of America (SIIA), along with 15 state captive insurance...
MORE
Monday, October 17, 2016
Richard Cutcher

Delaware outlines streamlined application process for 831(b) compliance

Tags: , ,
The Delaware Department of Insurance has issued a bulletin detailing two procedures...
MORE
Thursday, September 22, 2016
Richard Cutcher

Avrahami ruling may be delayed until mid-2017

Tags: , , ,
America’s captive insurance industry will have to keep waiting for further clarity...
MORE
Thursday, August 25, 2016
Richard Cutcher

831(b) rise to $2.2m peaking risk managers’ interest – JLT Towner

Tags: , ,
The 831(b) tax election, cell captives and solutions for the middle market...
MORE
Friday, July 29, 2016
Richard Cutcher

Capstone adds lawyer to support 831(b) restructurings

Tags: , , ,
The Feldman Law Firm LLP, the affiliated law firm of Houston-based captive...
MORE
Tuesday, July 26, 2016
Richard Cutcher

IRS losing Avrahami could create open season for 831(b)s – Gary Osborne

Tags: , , , ,
Gary Osborne, president of USA Risk Group, believes the Internal Revenue Service...
MORE
Thursday, July 14, 2016
Richard Cutcher

Why is ERC good for you?

Tags: , ,
Enterprise risk captives, or ERCs, are booming business in the United States, but...
MORE
Monday, July 11, 2016
Captive Review

Puerto Rico expecting dramatic growth in micro-captives

Tags: , ,
David Kirkup, COO and CFO of insurance manager Captive Alternatives, has told...
MORE
Friday, July 08, 2016
Richard Cutcher

Captive Review August Edition

Tags: ,
What do Dennis Harwick, David Cameron and Gordon Rowell have in common?...
MORE
Friday, June 17, 2016
Captive Review

Premium increase is validation of micro-captive industry – Les Boughner

Tags: , , ,
Les Boughner, chairman of Advantage Insurance Holdings’ business insurance division, believes changes...
MORE
Wednesday, May 11, 2016
Richard Cutcher

831(b) re-structuring activity will take place in final months of 2016 – Steve Kinion

Tags: ,
Steve Kinion, Delaware’s captive regulator, has told Captive Review he is expecting...
MORE
Wednesday, April 13, 2016
Richard Cutcher

US Tax Court sides with IRS in pending micro-captive case

Tags: , ,
The Internal Revenue Service (IRS) has won an early victory in its...
MORE
Wednesday, March 16, 2016
Richard Cutcher

Investors circling to purchase unwanted 831(b) captives

Tags: , , ,
A new market for the acquisition of 831(b) tax electing captives has...
MORE
Monday, February 22, 2016
Captive Review

Dirty Dozen Captives: Rule or Exception?

Tags: , , , ,
Ryan Work is vice president of government affairs for the Self-Insurance Institute...
MORE
Thursday, February 18, 2016
Richard Cutcher

Micro captives keep their place on the IRS “Dirty Dozen” list

Tags: , ,
The United States’ Internal Revenue Service has placed captive insurance on its...
MORE
Wednesday, February 03, 2016
Captive Review

Changes to 831(b) – What now?

Tags: , ,
The 831(b) tax election for small captives continues to fill column inches....
MORE
Friday, January 22, 2016
Richard Cutcher

Small captives have a shorter life span – David Snowball

Tags: , , ,
Utah’s captive insurance regulator, David Snowball, has told Captive Review the majority...
MORE
Tuesday, December 22, 2015
Captive Review

The States’ Role in Regulating Small Captives

Tags: , , ,
Small captives are rarely out of the headlines and under intense scrutiny...
MORE
Tuesday, December 22, 2015
Richard Cutcher

Industry schism is losing the IRS fight over small captives – Jay Adkisson

Tags: , , , , ,
The lack of unity within the United States’ captive insurance industry has...
MORE
Friday, December 18, 2015
Richard Cutcher

Some smaller captives will have to restructure or close – regulators

Tags: , , , , , ,
A number of smaller captives making the 831(b) tax election will have...
MORE
Thursday, December 17, 2015
Richard Cutcher

Revealed: The 2015 Captive Review ERC Pioneers

Tags: ,
The first Enterprise Risk Captive (ERC) Pioneers list has been published by...
MORE
Wednesday, December 16, 2015
Richard Cutcher

Small modifications made to 831(b) legislation, sent to House

Tags: , ,
The tax extender package including significant changes to the 831(b) tax election...
MORE
Tuesday, December 15, 2015
Richard Cutcher

831(b) uncertainty not impacting formation numbers

Tags: , , ,
Captive managers and state regulators remain upbeat in the face of continued...
MORE
Friday, December 11, 2015
Richard Cutcher

Industry rallying to fight “harmful” 831(b) legislation

Tags: , , , ,
America’s captive insurance industry, led by the Self Insurance Institute of America...
MORE
Tuesday, December 01, 2015
Richard Cutcher

SIIA writes to captive regulators to share 831(b) legislation concerns

Tags: , , ,
The Self-Insurance Institute of America (SIIA) has written to state captive insurance...
MORE
Wednesday, November 25, 2015
Richard Cutcher

Signal Hill Petroleum 831(b) captives petition against IRS tax deficiency notice

Tags: , , ,
Two Utah-domiciled captives making the 831(b) tax election have petitioned the Internal...
MORE
Wednesday, November 11, 2015
Richard Cutcher

“Dirty Dozen” label should be a wake-up call – Dana Sheridan

Tags: , , ,
Enterprise risk captives place on the Internal Revenue Service’s “Dirty Dozen” list...
MORE
Wednesday, September 02, 2015
Richard Cutcher

Clear guidance needed for 831(b) service providers – Mike DiMayo

Tags: , , ,
Mike DiMayo, principal at Oxford Risk Management Group, has called on the...
MORE
Wednesday, August 26, 2015
Richard Cutcher

CICA updates 831(b) guidance

Tags: , , ,
The Captive Insurance Companies Association (CICA) has published an “information statement” in...
MORE
Thursday, July 23, 2015
Richard Cutcher

831(b) family clampdown will surprise industry – Charles Lavelle

Tags: , ,
The Joint Committee on Taxation has proposed a complete ban on the...
MORE
Tuesday, May 26, 2015
Richard Cutcher

Captive Review June Edition

Tags: , , , , ,
A re-occurring battle for risk and insurance managers can often be justifying...
MORE
Tuesday, April 21, 2015
Richard Cutcher

Legislation introduced to increase 831(b) premium allowance

Tags: , ,
The United States’ House of Representatives and Senate have received legislation that...
MORE
Monday, April 20, 2015
Richard Cutcher

We will weigh in on 831(b) debate to avoid broad brush approach – Dennis Harwick

Tags: , , ,
Dennis Harwick, president of the Captive Insurance Companies Association (CICA), believes it...
MORE
Monday, March 02, 2015
Richard Cutcher

The Debate: 831(b) Tax Election

Tags: , , ,
On no topic is the American captive insurance industry more divided than the...
MORE
Friday, February 13, 2015
Richard Cutcher

Senate Finance Committee waters down 831(b) modification proposal

Tags: ,
The United States’ Senate Finance Committee has dropped two proposed restrictions on...
MORE
Tuesday, February 10, 2015
Richard Cutcher

Our captives are insurance companies, regardless of IRS statements – North Carolina

Tags: , ,
The North Carolina Department of Insurance has insisted its own internal scrutiny...
MORE
Wednesday, February 04, 2015
Richard Cutcher

831(b) captives labelled a “charade” by IRS and adds to “Dirty Dozen” hit list

Tags: , ,
The United States’ Internal Revenue Service (IRS) has fired its latest warning...
MORE
Tuesday, December 09, 2014
Richard Cutcher

We’d support a Europe equivalent to the 831(b) – Willis

Tags: , , ,
Senior figures at Willis Global Captive Practice have told Captive Review they...
MORE
Monday, December 08, 2014
Captive Review

Enterprise Risk Captive Report 2015

Tags: , , , , ,
Captive Review’s first Enterprise Risk Captive Report analyses the key issues surrounding the...
MORE
Tuesday, November 25, 2014
Richard Cutcher

Make sure 831(b) captives are true insurance vehicles – Smith

Tags: , , ,
Rich Smith, president of the Vermont Captive Insurance Association (VCIA), has called...
MORE
Thursday, November 20, 2014
Richard Cutcher

Feldman extends legal services to third-party managed captives

Tags: , , ,
The affiliate law firm of Capstone Associated Services is to begin working...
MORE
Monday, November 17, 2014
Richard Cutcher

EU domiciles should offer an equivalent to the US 831(b) – Urs Neukomm

Tags: , , ,
Urs Neukomm, director of strategic solutions for corporates at Swiss Re, has...
MORE
Tuesday, November 04, 2014
Richard Cutcher

News Feature: American inspiration for Europe’s mid-market?

Tags: , , , , , ,
As the US captive industry profits from the rapid growth in mid-market...
MORE
Tuesday, September 24, 2013
Richard Cutcher

Bahamas forecast as next hub for 831(b)’s

Tags: , ,
The Bahamas is forecast to be the next major domiciles for 831(b)...
MORE
Tuesday, September 24, 2013
Richard Cutcher

PCC’s more flexible than 831(b) micro captives

Tags: , ,
Protected cell captives (PCC) are an attractive alternative for smaller parent companies,...
MORE
Monday, July 01, 2013
Richard Cutcher

Bahamas 'risen from extinction' in captive market

Tags: ,
US-based The Strauss Law Firm LLC said the Bahamas has "risen from...
MORE
Features
Q&A: Big Ticket’s Ken Fraser and Rob Bartlett
Fresh from winning Insurtech Solution of the Year at the Captive Review US Awards earlier...
MORE
Growth opportunities for PCCs and PCC cells in the UK and Europe
Michael Whitfield of Atlas Insurance PCC explains how, after the disruption caused by Brexit, the...
MORE
North Carolina: A leader in cell captives
Lori Gorman of the North Carolina Department of Insurance answers Captive Review’s questions about the...
MORE
831(b) Institute: IRS campaign against micro-captives threatens large captives
The IRS is biding its time by taking on micro-captives and will eventually refocus on...
MORE