Tuesday, March 22, 2022
Lauren Ingram

Federal judge vacates IRS Notice 2016-66, calls it “arbitrary and capricious”

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The Internal Revenue Service (IRS) has lost its bid to enforce its...
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Wednesday, September 22, 2021
Ross Law

CIC injunction granted; IRS enjoined from enforcing Notice 2016-66

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A Tennessee court’s memorandum opinion and order has granted CIC Services’ motion...
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Tuesday, January 12, 2021
Lauren Ingram

Are the IRS settlement terms worth it?

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By Charlie Ruchelman and Ben Eisenstat The IRS does not like Section...
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Thursday, October 08, 2020
Lauren Ingram

Microcaptive may owe IRS $2m

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A microcaptive owner may still have to pay $2 million in tax...
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Friday, October 02, 2020
Lauren Ingram

IRS expands captive enforcement

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The Internal Revenue Service (IRS) has expanded its enforcement focus into "abusive"...
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Monday, September 07, 2020
Lauren Ingram

Captives: What you need to know this week

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Welcome to another week in the captive world, and our new week...
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Friday, September 04, 2020
Lauren Ingram

US Senator asks Treasury to suspend IRS microcaptive investigation

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United States Senator Cory Gardner has written to the US Treasury to...
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Tuesday, September 01, 2020
Lauren Ingram

‘Majority of microcaptive cases’ examined are abusive: IRS

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The Internal Revenue Service (IRS) has stated that the "majority" microcaptive cases...
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Sunday, August 16, 2020
Lauren Ingram

Law firm rejects IRS request for captive documents

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In a brief filed to the Georgia Northern District court last week...
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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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Tuesday, June 23, 2020
Lauren Ingram

EXCLUSIVE: IRS takes Delaware Department of Insurance to court

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The US Internal Revenue Service (IRS) has taken the Delaware Department of...
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Tuesday, May 05, 2020
Lauren Ingram

Supreme Court to hear CIC Services IRS case

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The United States Supreme Court has agreed to hear CIC Services' case...
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Friday, March 20, 2020
Lauren Ingram

Micro captives, mega issues

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Last month, the Internal Revenue Service (IRS) announced that it has established...
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Tuesday, March 03, 2020
Lauren Ingram

US news attacks captives and links to Bernie Sanders

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Last Wednesday US news website The Daily Beast described captive insurance companies...
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Wednesday, February 05, 2020
Lauren Ingram

IRS to audit micro captives

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The IRS has established 12 new teams to audit what it deems...
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Monday, September 16, 2019
Fraser Irving

CIC Notice 2016-66 battle ‘far bigger’ than captives

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CIC Services’ court battle with the Internal Revenue Service (IRS) is “far...
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Friday, July 12, 2019
Fraser Irving

CIC files petition against 2016-66 injunction denial

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Tennessee-based captive manager CIC Services has filed a petition against an injunction...
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Tuesday, May 28, 2019
Fraser Irving

CIC denied injunction on Notice 2016-66

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Tennessee-based captive manager CIC Services has been denied an injunction delay on...
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Friday, November 03, 2017
Richard Cutcher

CIC Services considering options after Notice 2016-66 defeat

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CIC Services and Ryan, LLC have had their case against the Internal...
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Wednesday, July 19, 2017
Richard Cutcher

Treasury snubs Notice 2016-66 in interim report

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Notice 2016-66 has not been included on the Treasury’s interim list of...
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Thursday, June 15, 2017
Richard Cutcher

Request to include Notice 2016-66 in Trump report

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The Self-Insurance Institute of America (SIIA) has written to the Treasury requesting...
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Friday, June 09, 2017
Richard Cutcher

13 states requesting Form 8886 filings from 831(b) captives

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Captive managers and material advisors to captives making the 831(b) tax election...
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Monday, April 24, 2017
Richard Cutcher

Notice 2016-66 injunction denied

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An attempt to get a preliminary injunction against the 1 May deadline...
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Thursday, April 20, 2017
Captive Review

Common Ground With The IRS?

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The captive industry has reacted with scorn to the IRS’ attitude towards...
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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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Friday, March 31, 2017
Richard Cutcher

CIC Services files second lawsuit against IRS

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CIC Services has been joined by Ryan, LLC in filing a lawsuit...
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Wednesday, March 29, 2017
Captive Review

The possible ramifications of Notice 2016-66 on the Path Act

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Jeremy Colombik is president of Management Services International (MSI). MSI currently manages...
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Monday, February 06, 2017
Richard Cutcher

Technical corrections to PATH Act expected in Congress

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The United States’ smaller captive industry is optimistic that groundwork laid with...
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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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Thursday, January 19, 2017
Richard Cutcher

Uncertainty to remain and scrutiny to increase on 831(b)s – Jason Flaxbeard

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Jason Flaxbeard, captive practice leader at Beecher Carlson, does not believe 2017...
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Thursday, January 05, 2017
Richard Cutcher

CIC Services drops IRS lawsuit after Notice 2016-66 extension

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CIC Services, LLC has dropped the lawsuit it filed against the United...
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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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Thursday, December 15, 2016
Richard Cutcher

News Analysis: Tax Opinion Analyses 831(b) Options

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A leading tax attorney has published three tax opinions discussing Notice 2016-66...
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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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Features
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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North Carolina: A leader in cell captives
Lori Gorman of the North Carolina Department of Insurance answers Captive Review’s questions about the...
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831(b) Institute: IRS campaign against micro-captives threatens large captives
The IRS is biding its time by taking on micro-captives and will eventually refocus on...
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