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

US lawmakers fire another arrow at the micro-captive sector, but how damaging...
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US Treasury’s ‘Green Book’ proposes new 831(b) ownership rules

Treasury states “a statutory remedy” is needed to address “the pervasiveness of...
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IRS wins sixth micro-captive court case

Tax Court’s opinion in Swift vs Commissioner found two St Kitts and...
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IRS 831(b) micro-captive proposals: what to expect next?

In the wake of vehement opposition through a comments period and public...
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Micro captives back in the spotlight

Captive Review explores the latest proposed regulations surrounding the status of 831(b)...
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Captive Review May 2023 digital edition online now!

Latest edition takes a closer look at the latest regulations the IRS...
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IRS proposes new regulations targeting micro-captives

New proposals come after US court decisions ruling against the IRS’ use...
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Captive arrangements feature in IRS’ 2023 ‘dirty dozen’ list

Stamping out ‘abusive micro-captives’ a high priority enforcement area, IRS states  ...
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IRS names micro-captive fraud among ‘dirty dozen’ scams

The IRS has listed ‘abusive’ micro-captive insurance arrangements as one of the...
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IRS targets microcaptive “promoters” with new investigations office

The Internal Revenue Service (IRS) has announced the establishment of the Office...
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IRS will consider “additional guidance” for micro captives

The Internal Revenue Service (IRS) has said it may consider additional guidance...
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EXCLUSIVE: Captive organisations file brief for IRS Supreme Court case

EXCLUSIVE: Almost two dozen captive organisations will today file a brief with...
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Micro captives keep their place on the IRS “Dirty Dozen” list

The United States’ Internal Revenue Service has placed captive insurance on its...
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Small captives have a shorter life span – David Snowball

Utah’s captive insurance regulator, David Snowball, has told Captive Review the majority...
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Micro Captives 2016

The Captive Review Micro Captive Report comes at a fascinating time for...
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The States’ Role in Regulating Small Captives

Small captives are rarely out of the headlines and under intense scrutiny...
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“Dirty Dozen” label should be a wake-up call – Dana Sheridan

Enterprise risk captives place on the Internal Revenue Service’s “Dirty Dozen” list...
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Advantage takes on management of micro-captive risk pool

Advantage Insurance Management USA has struck a deal with Captive Experts to...
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Dale Sagen, vice-president and business development leader with QBE Accident & Health, on how captive...
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Captive Review has featured hundreds of prevalent captive leaders over our 25 years of existence,...
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As Captive Review celebrates its 25th year in 2024, outgoing Captive Review publisher Nick Morgan...
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As Captive Review turns 25 this year, leaders from the industry share their thoughts on...
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