Tuesday, April 08, 2025
Mark Richardson

831(b) Institute joins calls for time extension on complying with IRS’ new regs

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After several state captive associations last week backed a letter requesting a...
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Friday, April 04, 2025
Mark Richardson

Captive associations request 90-day extension on IRS 831(b) rules

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Letter to IRS acting commissioner Melanie Krause sent from a number of...
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Thursday, March 27, 2025
Mark Richardson

IRS wins ninth tax court case over micro-captive

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Tax court finds that the Montana micro-captive of California-based Sani-Tech West Inc...
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Thursday, February 27, 2025
Mark Richardson

IRS takes Tennessee DCI to court over withheld micro-captive records

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The IRS requested information on 23 separate cells of Oxford Insurance Company...
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Tuesday, February 25, 2025
Mark Richardson

CIC urges rapid Congress action to overturn IRS’ final 831(b) rules

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Under the Congressional Review Act, Congress has a limited window to introduce...
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Wednesday, February 19, 2025
Mark Richardson

How can micro-captive owners respond to the IRS’ final 831(b) rules?

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Micro-captive experts lay out for Captive Review the consequences of the IRS’...
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Thursday, November 14, 2024
Mark Richardson

How will a Trump presidency affect captive insurance?

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Trump
Captive Review assesses how Donald Trump’s stated policies and ambitions for the...
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Friday, October 11, 2024
Mark Richardson

What way will IRS go on finalising micro-captive regs?

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Captive tax experts from Dentons, Bailey Roese and Chaz Lavelle, discuss with...
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Tuesday, October 08, 2024
Mark Richardson

Finalising micro-captive regs on IRS priority list for 2024-25

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IRS and Treasury release their 2024-2025 Priority Guidance Plan, which includes drawing...
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Tuesday, September 17, 2024
Mark Richardson

IRS records eighth straight tax court win over a micro-captive

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Royalty Management vs Commissioner is the fourth win for the IRS over...
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Tuesday, July 16, 2024
Mark Richardson

How will Chevron decision impact IRS regs and micro-captives?

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Experts in the micro-captive space talk to Captive Review about how the...
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Friday, June 28, 2024
Mark Richardson

Chevron Doctrine overturned by Supreme Court

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The decision could have positive implications for micro-captives fighting the IRS in...
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Wednesday, May 15, 2024
Mark Richardson

Opinion: How Supreme Court ruling on Chevron doctrine could impact micro-captives

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As the Supreme Court hears arguments in a case that would have...
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Monday, April 15, 2024
Mark Richardson

Micro-captive arrangements again make IRS ‘dirty dozen’ list

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IRS stated micro-captive transactions “continue to be a high-priority enforcement area for...
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Thursday, March 28, 2024
Mark Richardson

IRS claims third micro-captive court win of 2024

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Victory in Patel vs Commissioner is seventh consecutive IRS win, as “wholly...
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Monday, March 18, 2024
Mark Richardson

How will “problematic” Greenbook proposals hurt 831(b) industry?

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US lawmakers fire another arrow at the micro-captive sector, but how damaging...
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Tuesday, March 12, 2024
Mark Richardson

US Treasury’s ‘Green Book’ proposes new 831(b) ownership rules

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Treasury states “a statutory remedy” is needed to address “the pervasiveness of...
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Monday, February 05, 2024
Mark Richardson

IRS wins sixth micro-captive court case

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Tax Court’s opinion in Swift vs Commissioner found two St Kitts and...
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Thursday, July 27, 2023
Mark Richardson

IRS 831(b) micro-captive proposals: what to expect next?

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In the wake of vehement opposition through a comments period and public...
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Friday, May 12, 2023
Mark Richardson

Micro captives back in the spotlight

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Captive Review explores the latest proposed regulations surrounding the status of 831(b)...
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Thursday, May 11, 2023
Mark Richardson

Captive Review May 2023 digital edition online now!

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Latest edition takes a closer look at the latest regulations the IRS...
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Monday, April 17, 2023
Mark Richardson

IRS proposes new regulations targeting micro-captives

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New proposals come after US court decisions ruling against the IRS’ use...
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Thursday, April 06, 2023
Mark Richardson

Captive arrangements feature in IRS’ 2023 ‘dirty dozen’ list

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Stamping out ‘abusive micro-captives’ a high priority enforcement area, IRS states  ...
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Tuesday, June 21, 2022
Nick Morgan

IRS names micro-captive fraud among ‘dirty dozen’ scams

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The IRS has listed ‘abusive’ micro-captive insurance arrangements as one of the...
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Tuesday, April 20, 2021
Ross Law

IRS targets microcaptive “promoters” with new investigations office

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The Internal Revenue Service (IRS) has announced the establishment of the Office...
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Thursday, January 07, 2021
Lauren Ingram

IRS will consider “additional guidance” for micro captives

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The Internal Revenue Service (IRS) has said it may consider additional guidance...
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Wednesday, July 22, 2020
Lauren Ingram

EXCLUSIVE: Captive organisations file brief for IRS Supreme Court case

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EXCLUSIVE: Almost two dozen captive organisations will today file a brief with...
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Thursday, February 18, 2016
Richard Cutcher

Micro captives keep their place on the IRS “Dirty Dozen” list

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The United States’ Internal Revenue Service has placed captive insurance on its...
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Friday, January 22, 2016
Richard Cutcher

Small captives have a shorter life span – David Snowball

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Utah’s captive insurance regulator, David Snowball, has told Captive Review the majority...
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Wednesday, January 13, 2016
Captive Review

Micro Captives 2016

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The Captive Review Micro Captive Report comes at a fascinating time for...
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Tuesday, December 22, 2015
Captive Review

The States’ Role in Regulating Small Captives

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Small captives are rarely out of the headlines and under intense scrutiny...
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Wednesday, November 11, 2015
Richard Cutcher

“Dirty Dozen” label should be a wake-up call – Dana Sheridan

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Enterprise risk captives place on the Internal Revenue Service’s “Dirty Dozen” list...
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Tuesday, October 06, 2015
Richard Cutcher

Advantage takes on management of micro-captive risk pool

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Advantage Insurance Management USA has struck a deal with Captive Experts to...
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Features
CR TV: Analysing Delaware’s captive market with regulator Stephen Taylor
Director of the Delaware Bureau of Captive and Financial Products Stephen Taylor identifies trends he...
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CR TV: Spring Consulting on key considerations for captive formation
In a wide ranging interview with Spring Consulting's Prabal Lakhanpal and Peter Johnson, the pair...
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Q&A: Big Ticket’s Ken Fraser and Rob Bartlett
Fresh from winning Insurtech Solution of the Year at the Captive Review US Awards earlier...
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Growth opportunities for PCCs and PCC cells in the UK and Europe
Michael Whitfield of Atlas Insurance PCC explains how, after the disruption caused by Brexit, the...
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