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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Tax and legal commentators in America’s captive insurance industry are not getting much respite, with...
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Captive Review reviews the test cases and pilots applying blockchain to captive and global insurance...
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Reserve Mechanical Corp. f.k.a. Reserve Casualty Corp. v. Commissioner of Internal Revenue (“Reserve”) was decided by...
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Elizabeth A. Erickson, Kristen E. Hazel, Thomas M. Jones, of McDermott Will & Emery LLP,...
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London-based Oliver Schofield, managing partner at risk and insurance consultancy RISCS, is an expert in...
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