US Tax Court Archives - Captivereview

Monday, February 05, 2024

Mark Richardson

IRS wins sixth micro-captive court case

Tags: 831(B), IRS, Micro-captives, US Tax Court

Tax Court’s opinion in Swift vs Commissioner found two St Kitts and...

Thursday, February 01, 2024

Mark Richardson

What does latest IRS court victory mean for 831(b) captives?

Tags: 831(B), IRS, US Tax Court

Captive insurance tax experts speak to Captive Review about Keating vs Commissioner...

Monday, January 08, 2024

Mark Richardson

IRS wins latest 831(b) microcaptive court case

Tags: 831(B), IRS, US Tax Court

US Tax Court found Anguilla-based captive Risk Retention Ltd was not “insurance...

Monday, August 10, 2020

Lauren Ingram

Macy’s captive exempt from $24 million tax bill

Tags: Macy's, Maryland, US Tax Court, Vermont

A United States court had ruled that Leadville Insurance Company, the captive...

Thursday, September 26, 2019

Fraser Irving

IRS settlement details revealed

Tags: 831(B), Derek Kaczmarek, Internal Revenue Service, IRS, Kaczmarek and Jojola, microcaptive, settlement, US Tax Court

Captives that have been offered a settlement by the Internal Revenue Service...

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, May 09, 2019

Fraser Irving

Q&A: Captive Alternatives’ David Kirkup on Syzygy

Tags: 831(B), Captive Alternatives, David Kirkup, Internal Revenue Service, Syzygy, US Tax Court

Last month, Captive Review reported that the US Tax Court had ruled...

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...

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 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...

Thursday, October 30, 2014

Richard Cutcher

Securitas’ US captive arrangements cleared as insurance by US Tax Court

Tags: Securitas AB, Securitas Holdings, US Tax Court

The US Tax Court issued a memorandum yesterday (Wednesday) deeming that 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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