CICA considering its next move, backs Microsoft’s legal arguments

The Captive Insurance Companies Association (CICA) is “exploring all options” in light...
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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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By Dr Marcus Schmalbach “We could carry a local epidemic. A global event like a pandemic...
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By Charlie Ruchelman and Ben Eisenstat The IRS does not like Section 831(b) micro-captive transactions....
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In May 2020 a case was filed in a Kentucky court that was unusual, at...
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Even prior to the havoc caused by the Covid-19 pandemic, the market was hardening and...
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By Asad Khalil The hardening insurance market has put significant pressure on the premium spend...
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