Reserve Mechanical Archives

Monday, October 12, 2020

Lauren Ingram

Reserve files reply with court

Tags: Capstone, Reserve Mechanical, Supreme Court

Reserve Mechanical Corp has filed a reply brief with the Tenth Circuit...

Tuesday, September 17, 2019

Fraser Irving

Captives under audit offered IRS settlement

Tags: 831(B), Avrahami, Chuck Rettig, Internal Revenue Service, IRS, microcaptive, Reserve Mechanical, Syzygy, US Tax Court

The Internal Revenue Service (IRS) has offered 200 captives currently under audit...

Thursday, January 31, 2019

Fraser Irving

CICA releases captive guidance document

Tags: Captive insurance, Dan Towle, guidance, IRS, Reserve Mechanical, risk pooling, Tax

The Captive Insurance Companies Association (CICA) has released a document advising professionals...

Friday, December 21, 2018

Fraser Irving

Capstone continues Reserve case analysis, posts third response

Tags: Capstone, captive manager, commentary, government, IRS, Judge Kathleen Kerrigan, Reserve Mechanical, Tax, Tax Court

Capstone Associated Services has posted its third commentary in response to the...

Monday, December 17, 2018

Fraser Irving

Artex, Gallagher case could ‘taint the industry’

Tags: 831(B), Artex, Arthur J Gallagher, Avrahami, Beecher Carlson, Captive insurance, IRS, Jason Flaxbeard, Reserve Mechanical

The class action lawsuit against a group including Artex and Arthur J...

Monday, September 10, 2018

Richard Cutcher

Tax Court denies motion for reconsideration in Reserve Mechanical case

Tags: Reserve Mechanical, Tax

Reserve Mechanical Corp has had its motion for reconsideration denied by the...

Friday, July 06, 2018

Richard Cutcher

Captive Review July Edition

Tags: Johnson & Johnson, Reserve Mechanical

Tax and legal commentators in America’s captive insurance industry are not getting...

Monday, July 02, 2018

Captive Review

Reserve Mechanical: Important Guidance for Risk Pools

Tags: McDermott Will & Emery, Reserve Mechanical, Risk pools, Tax

Elizabeth A. Erickson, Kristen E. Hazel, Thomas M. Jones, of McDermott Will...

Monday, July 02, 2018

Richard Cutcher

Capstone posts first extensive rebuttal to Reserve Mechanical case

Tags: Capstone, Reserve Mechanical, Tax, US Tax Court

Capstone Associated Services has posted the first of what it suggests will...

Thursday, June 28, 2018

Richard Cutcher

London reinsurance expert criticises “limited knowledge” of Reserve Mechanical judge

Tags: Oliver Schofield, Reinsurance, Reserve Mechanical

Oliver Schofield, managing partner at risk and insurance consultancy RISCS, has questioned...

Thursday, June 28, 2018

Captive Review

Reserve Mechanical: Judge Kerrigan Shows “Limited Knowledge” of Reinsurance Market

Tags: Oliver Schofield, Reinsurance, Reserve Mechanical

London-based Oliver Schofield, managing partner at risk and insurance consultancy RISCS, is...

Tuesday, June 26, 2018

Captive Review

US Tax Court: A Pipeline of Small Captive Cases

Tags: 831(B), Avrahami, Caylor, Charles Lavelle, Reserve Mechanical, Syzygy, Tax, US Tax Court, Wilson

Charles Lavelle, senior partner at Bingham Greenebaum Doll LLP, provides Captive Review...

Tuesday, June 26, 2018

Richard Cutcher

Avrahami to become go-to guide for Tax Court cases concerning small captives

Tags: 831(B), Anne Marie Towle, Avrahami, Charles Lavelle, Edward Clabault, Michael Domanski, Mikhail Raybshteyn, paul phillips, Reserve Mechanical, Tax

In light of Judge Kathleen Kerrigan’s continued citing of Avrahami in her...

Friday, June 22, 2018

Richard Cutcher

Reserve Mechanical has “stronger fact patterns than Avrahami”, but outcome “not shocking”

Tags: 501(c)(15), 831(B), Anne Marie Towle, Avrahami, Charles Lavelle, Edward Clabault, EY, Honigman Miller Schwartz and Cohn LLP, Jeff Simpson, Kristen Hazel, Michael Domanski, Mikhail Raybshteyn, paul phillips, Reserve Mechanical, Tax

Tax and captive insurance professionals have provided their initial reaction to the...

Tuesday, June 19, 2018

Richard Cutcher

Reserve opinion a disservice to captive industry – Capstone

Tags: Capstone, Reserve Mechanical, Tax, US Tax Court

Capstone Associated Services, Ltd has issued a robust response to the US...

Tuesday, June 19, 2018

Richard Cutcher

US Tax Court sides with IRS in latest small captive case

Tags: 501(c)(15), Avrahami, Capstone, Reserve Mechanical, Tax, US Tax Court

A United States Tax Court judge has ruled in favour of the...

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...

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...

North Carolina: A leader in cell captives

Lori Gorman of the North Carolina Department of Insurance answers Captive Review’s questions about the...

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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