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

Captive insurance companies electing to operate under the 831(b) tax rules have...
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CIC files petition against 2016-66 injunction denial

Tennessee-based captive manager CIC Services has filed a petition against an injunction...
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CIC denied injunction on Notice 2016-66

Tennessee-based captive manager CIC Services has been denied an injunction delay on...
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IRS starts campaign to monitor arm’s length pricing

The Internal Revenue Service’s (IRS) large business and international division (LB&I) has...
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Whitehouse: Case for 831(b)s is improving

The case for 831(b) captives is improving despite the latest Internal Revenue...
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IRS prevails in Syzygy 831(b) case

The US Tax Court has ruled in favour of the Internal Revenue...
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Micro captives remain on IRS’ Dirty Dozen list

Micro captives will remain on the Internal Revenue Service’s (IRS) ‘Dirty Dozen’...
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Frontrunner Captive Management: Captives must ‘re-inspect their defences’

It is time for captives to “re-inspect their defences”, as the IRS...
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CICA releases captive guidance document

The Captive Insurance Companies Association (CICA) has released a document advising professionals...
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Court ‘erroneous’ in Reserve case analysis – Capstone

Captive manager Capstone Associated Services has published its fourth commentary on the...
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Capstone continues Reserve case analysis, posts third response

Capstone Associated Services has posted its third commentary in response to the...
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Artex, Gallagher case could ‘taint the industry’

The class action lawsuit against a group including Artex and Arthur J...
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831(b) lawsuits ‘like school of piranhas’ – Jay Adkisson

Class action lawsuits against captives found to not be in compliance with...
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Pinnacle rolls out new risk distribution measure

Actuarial consulting business Pinnacle has developed a new risk distribution measure following...
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831(b) captives remain on IRS’ ‘Dirty Dozen’ list

Captive insurance companies making the 831(b) tax election will remain under heavy...
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Isle of Man and Malta sign CbC reporting agreements with IRS

The Isle of Man and Malta have joined Guernsey and Ireland as...
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Captives Receive Great News, IRS loses on Substance over Form

Richard M. Colombik, of TLS Marketing and Management Services, LLC , and Jeremy P....
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IRS is not acting in good faith – Sean King

Sean King, the captive manager behind a lawsuit seeking to postpone and...
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IRS keeps pressure on 831(b) with ‘Dirty Dozen’ return

The Internal Revenue Service has published its annual Dirty Dozen list of...
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Exclusive: MIJS court victory against IRS a ‘game changer’ in 831(b) fight

A Summons issued by the Internal Revenue Service (IRS) to Moore Ingram...
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SIIA asks IRS to suspend Notice 2016-66, cites Trump administration

The Self-Insurance Institute of America (SIIA) has criticised the “paperwork intensive approach”...
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IRS extends Notice 2016-66 deadline by 90 days

Captive managers and material advisors working with captives making the 831(b) tax...
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Colorado Senator first to lobby IRS over “burdensome” Notice 2016-66

A Democratic senator from Colorado has written to the Commissioner of the...
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Industry slams ‘deliberately bad timing’ of IRS’ latest 831(b) Notice

The Internal Revenue Service (IRS) intentionally waited until the busy season to...
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SIIA and 15 captive associations lobby for Federal guidance on 831(b) rules

The Self-Insurance Institute of America (SIIA), along with 15 state captive insurance...
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IRS losing Avrahami could create open season for 831(b)s – Gary Osborne

Gary Osborne, president of USA Risk Group, believes the Internal Revenue Service...
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US Tax Court sides with IRS in pending micro-captive case

The Internal Revenue Service (IRS) has won an early victory in its...
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How will BEPS affect captive insurance in the US?

No longer can America’s captive industry focus solely on compliance with the...
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Industry schism is losing the IRS fight over small captives – Jay Adkisson

The lack of unity within the United States’ captive insurance industry has...
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Signal Hill Petroleum 831(b) captives petition against IRS tax deficiency notice

Two Utah-domiciled captives making the 831(b) tax election have petitioned the Internal...
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Foreign Exchange Risk In Captives and IRS Scrutiny

The latest IRS challenge to classifying risk transfer as insurance for tax...
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CICA posts objection to IRS “active conduct” definition

The Captive Insurance Companies Association (CICA) has written to the Internal Revenue...
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Currency fluctuation cover not insurance, debate to begin

A Fortune 500 company has been told its utilisation of a captive...
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Lawyers: RAC ruling is good news for captives

The majority decision last week by the U.S. Tax Court to allow...
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Tax court in favour of Bermuda captive

The U.S. tax court has ruled that payments to Rent-a-Center (RAC) Inc’s...
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Workers compensation is a part of commercial casualty insurance that is a requirement for the...
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The insurance-linked securities (ILS) market is becoming a lot less “opaque”, but is still some...
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In recent times, managing reputation and mitigating the risk surrounding it has increased in importance...
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Often referred to as the “vultures” of the insurance world, the prominence of legacy liability...
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“When you go and hire the CEO of one of the biggest captive insurance managers...
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