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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The Series LLC and Captives – A Brief History

Jeffrey Simpson and Andrew Rennick, of Gordon, Fournaris & Mammarella, provide a...
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Premium increases on backburner as owners seek 831(b) compliance

Managers and captive owners using the 831(b) tax election are prioritising business...
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What is a series captive insurance company?

Delaware amended its captive insurance law in June 2015 to codify series...
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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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