Thursday, February 24, 2022
Lauren Ingram

Avrahami advisor Celia Clark sued by captive

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Celia Clark, the advisor on the infamous Avrahami court case, is now...
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Tuesday, December 07, 2021
Lauren Ingram

Clark launches legal challenge over Avrahami penalties

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The infamous Avrahami captive insurance case is back in court as the...
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Tuesday, September 17, 2019
Fraser Irving

Captives under audit offered IRS settlement

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The Internal Revenue Service (IRS) has offered 200 captives currently under audit...
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Friday, July 05, 2019
Fraser Irving

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

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The Avrahami’s and their captive Feedback Insurance Company have filed a class...
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Tuesday, January 15, 2019
Fraser Irving

Court ‘erroneous’ in Reserve case analysis – Capstone

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Captive manager Capstone Associated Services has published its fourth commentary on the...
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Monday, December 17, 2018
Fraser Irving

Artex, Gallagher case could ‘taint the industry’

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

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

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Class action lawsuits against captives found to not be in compliance with...
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Tuesday, June 26, 2018
Captive Review

US Tax Court: A Pipeline of Small Captive Cases

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

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

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

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

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Tax and captive insurance professionals have provided their initial reaction to the...
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Tuesday, June 19, 2018
Richard Cutcher

US Tax Court sides with IRS in latest small captive case

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A United States Tax Court judge has ruled in favour of the...
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Tuesday, April 24, 2018
Richard Cutcher

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

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A combination of the Avrahami ruling and the PATH Act led to...
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Monday, January 08, 2018
Captive Review

Practical Concerns for 831(b) Captive Owners Post Avrahami

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Captive owners making the 831(b) tax election are reassessing their structures and...
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Wednesday, December 13, 2017
Richard Cutcher

831(b) owners seeking second opinion on structures

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

Celia Clark responds to latest Avrahami motion

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

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

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

Lessons Learned from Avrahami

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Peter Johnson, senior actuarial consultant and property & casualty practice lead at Spring...
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Tuesday, October 24, 2017
Richard Cutcher

Exclusive: Celia Clark responds to Avrahami criticism

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

The Avrahami Record, by Celia Clark

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

Avrahami manager to close captive practice

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

Avrahami – The Wider Implications

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What does the future hold for larger captives in the post-Avrahami-decision world? ...
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Thursday, September 07, 2017
Richard Cutcher

Capstone weighs in on Avrahami decision

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Texas-based Capstone Associated has published an extensive critique of the Avrahami captive...
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Thursday, August 31, 2017
Captive Review

Risk Management Made Profitable

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Jeremy P. Colombik, of Management Services International (MSI) and Richard M. Colombik, of...
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Thursday, August 24, 2017
Richard Cutcher

Exclusive: Avrahami actuary responds to US Tax Court criticism

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

AVRAHAMI v. COMMISSIONER – The Details

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

Final Word: How should a captive price terrorism?

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

AVRAHAMI: Opinion will embolden the IRS, settlements more expensive

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

AVRAHAMI: Industry distances itself from “negative facts”

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

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

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

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

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The United States Tax Court has ruled in favour of the Internal...
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Wednesday, November 16, 2016
Richard Cutcher

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

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The Self-Insurance Institute of America (SIIA) will write to the Internal Revenue...
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Thursday, September 22, 2016
Richard Cutcher

Avrahami ruling may be delayed until mid-2017

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America’s captive insurance industry will have to keep waiting for further clarity...
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Tuesday, July 26, 2016
Richard Cutcher

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

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Gary Osborne, president of USA Risk Group, believes the Internal Revenue Service...
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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...
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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...
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North Carolina: A leader in cell captives
Lori Gorman of the North Carolina Department of Insurance answers Captive Review’s questions about the...
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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...
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