Thursday, January 31, 2019
Fraser Irving

CICA releases captive guidance document

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The Captive Insurance Companies Association (CICA) has released a document advising professionals...
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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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Friday, December 21, 2018
Fraser Irving

Capstone continues Reserve case analysis, posts third response

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Capstone Associated Services has posted its third commentary in response to 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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Wednesday, November 28, 2018
Fraser Irving

Pinnacle rolls out new risk distribution measure

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Actuarial consulting business Pinnacle has developed a new risk distribution measure following...
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Tuesday, March 20, 2018
Richard Cutcher

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

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Captive insurance companies making the 831(b) tax election will remain under heavy...
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Tuesday, July 25, 2017
Richard Cutcher

Isle of Man and Malta sign CbC reporting agreements with IRS

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The Isle of Man and Malta have joined Guernsey and Ireland as...
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Wednesday, June 07, 2017
Captive Review

Captives Receive Great News, IRS loses on Substance over Form

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Richard M. Colombik, of TLS Marketing and Management Services, LLC , and Jeremy P....
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Monday, April 10, 2017
Richard Cutcher

IRS is not acting in good faith – Sean King

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Sean King, the captive manager behind a lawsuit seeking to postpone and...
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Thursday, February 16, 2017
Richard Cutcher

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

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

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

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A Summons issued by the Internal Revenue Service (IRS) to Moore Ingram...
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Wednesday, February 01, 2017
Richard Cutcher

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

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The Self-Insurance Institute of America (SIIA) has criticised the “paperwork intensive approach”...
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Tuesday, January 03, 2017
Richard Cutcher

IRS extends Notice 2016-66 deadline by 90 days

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Captive managers and material advisors working with captives making the 831(b) tax...
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Tuesday, November 22, 2016
Richard Cutcher

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

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A Democratic senator from Colorado has written to the Commissioner of the...
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Friday, November 04, 2016
Richard Cutcher

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

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The Internal Revenue Service (IRS) intentionally waited until the busy season to...
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Tuesday, October 25, 2016
Richard Cutcher

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

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The Self-Insurance Institute of America (SIIA), along with 15 state captive insurance...
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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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Wednesday, April 13, 2016
Richard Cutcher

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

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The Internal Revenue Service (IRS) has won an early victory in its...
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Thursday, February 04, 2016
Captive Review

How will BEPS affect captive insurance in the US?

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No longer can America’s captive industry focus solely on compliance with the...
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Tuesday, December 22, 2015
Richard Cutcher

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

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The lack of unity within the United States’ captive insurance industry has...
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Wednesday, November 25, 2015
Richard Cutcher

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

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Two Utah-domiciled captives making the 831(b) tax election have petitioned the Internal...
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Monday, May 18, 2015
Captive Review

Foreign Exchange Risk In Captives and IRS Scrutiny

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

CICA posts objection to IRS “active conduct” definition

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

Currency fluctuation cover not insurance, debate to begin

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

Lawyers: RAC ruling is good news for captives

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

Tax court in favour of Bermuda captive

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The U.S. tax court has ruled that payments to Rent-a-Center (RAC) Inc’s...
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Features
Legacy Solutions Report 2018
What are the options when a captive or certain portfolio becomes unattractive or inefficient? The...
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Captive consolidation: How the M&A flurry is impacting the market
Consolidation in the insurance market has been a common play across the globe for a...
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OECD scrutiny could trigger uptick in ‘rent-a-captive’ structures
The captive insurance industry has been looking at a number of ways to ensure compliance...
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Investing your captive: the industry’s hunt for yield
The need to put the capital in your captive to work is not a new...
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Captive Review November Edition
Domicile proliferation is no new phenomenon, either in North America or Europe. How new domiciles...
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