Artex, Gallagher case could ‘taint the industry’

The class action lawsuit against a group including Artex and Arthur J...
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Tax Court denies motion for reconsideration in Reserve Mechanical case

Reserve Mechanical Corp has had its motion for reconsideration denied by the...
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Reserve Mechanical: Has the Tax Court Set a Moving Target for Policy Pricing?

Reserve Mechanical Corp. f.k.a. Reserve Casualty Corp. v. Commissioner of Internal Revenue...
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Captive Review July Edition

Tax and legal commentators in America’s captive insurance industry are not getting...
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Reserve Mechanical: Important Guidance for Risk Pools

Elizabeth A. Erickson, Kristen E. Hazel, Thomas M. Jones, of McDermott Will...
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Capstone posts first extensive rebuttal to Reserve Mechanical case

Capstone Associated Services has posted the first of what it suggests will...
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London reinsurance expert criticises “limited knowledge” of Reserve Mechanical judge

Oliver Schofield, managing partner at risk and insurance consultancy RISCS, has questioned...
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Reserve Mechanical: Judge Kerrigan Shows “Limited Knowledge” of Reinsurance Market

London-based Oliver Schofield, managing partner at risk and insurance consultancy RISCS, is...
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US Tax Court: A Pipeline of Small Captive Cases

Charles Lavelle, senior partner at Bingham Greenebaum Doll LLP, provides Captive Review...
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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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Reserve opinion a disservice to captive industry – Capstone

Capstone Associated Services, Ltd has issued a robust response to the US...
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US Tax Court sides with IRS in latest small captive case

A United States Tax Court judge has ruled in favour of the...
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What are the options when a captive or certain portfolio becomes unattractive or inefficient? The...
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The need to put the capital in your captive to work is not a new...
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Domicile proliferation is no new phenomenon, either in North America or Europe. How new domiciles...
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Paul Woehrmann, of Zurich Insurance Company, considers the potential for more tailor-made services for captive...
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Jason Flaxbeard, of Beecher Carlson, discusses a possible future of insurance from a captive perspective...
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