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
Tuesday, July 25, 2017
Richard Cutcher

Isle of Man and Malta sign CbC reporting agreements with IRS

Tags: , , , , , , ,
The Isle of Man and Malta have joined Guernsey and Ireland as...
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
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
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
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
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
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
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
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
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
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
Thursday, February 04, 2016
Captive Review

How will BEPS affect captive insurance in the US?

Tags: , , , ,
No longer can America’s captive industry focus solely on compliance with the...
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
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
Monday, May 18, 2015
Captive Review

Foreign Exchange Risk In Captives and IRS Scrutiny

Tags: , , , ,
The latest IRS challenge to classifying risk transfer as insurance for tax...
MORE
Monday, May 11, 2015
Richard Cutcher

CICA posts objection to IRS “active conduct” definition

Tags: , ,
The Captive Insurance Companies Association (CICA) has written to the Internal Revenue...
MORE
Wednesday, April 08, 2015
Richard Cutcher

Currency fluctuation cover not insurance, debate to begin

Tags: , , ,
A Fortune 500 company has been told its utilisation of a captive...
MORE
Tuesday, January 21, 2014
Richard Cutcher

Lawyers: RAC ruling is good news for captives

Tags: , ,
The majority decision last week by the U.S. Tax Court to allow...
MORE
Wednesday, January 15, 2014
Richard Cutcher

Tax court in favour of Bermuda captive

Tags: , ,
The U.S. tax court has ruled that payments to Rent-a-Center (RAC) Inc’s...
MORE
Features
Captive Review July Edition
Tax and legal commentators in America’s captive insurance industry are not getting much respite, with...
MORE
Blockchain Feed: The Story so Far
Captive Review reviews the test cases and pilots applying blockchain to captive and global insurance...
MORE
Reserve Mechanical: Has the Tax Court Set a Moving Target for Policy Pricing?
Reserve Mechanical Corp. f.k.a. Reserve Casualty Corp. v. Commissioner of Internal Revenue (“Reserve”) was decided by...
MORE
Reserve Mechanical: Important Guidance for Risk Pools
Elizabeth A. Erickson, Kristen E. Hazel, Thomas M. Jones, of McDermott Will & Emery LLP,...
MORE
Reserve Mechanical: Judge Kerrigan Shows “Limited Knowledge” of Reinsurance Market
London-based Oliver Schofield, managing partner at risk and insurance consultancy RISCS, is an expert in...
MORE