Articles
Accounting & tax analysis
Captive owners should be patient in their dealings with agents from the Internal Revenue Service (IRS), according to Carr Riggs and Ingram (CRI), the accounting and advisory company. 15 March 2021
Accounting & tax analysis
The 831(b) or micro-captive industry has been dealt a fresh blow this week, with a US tax court ruling yet another micro-captive could not be considered insurance for Federal tax purposes. 11 March 2021
Accounting & tax analysis
When starting a captive insurance company in a foreign jurisdiction such as the Cayman Islands or Bermuda, many prospective captive owners may be excited about the potential tax benefits. However, these tax benefits should never be a primary reason to form a captive, says Daniel Greaves of Grant Thornton. 9 March 2021
Accounting & tax analysis
Connecticut approved six new captive insurance companies in 2020, including five pure captives and one special purpose financial vehicle captive. 25 February 2021
Accounting & tax analysis
UK-based captive owners should be prepared to face increased tax authority scrutiny over the coming years, according to a note by Deloitte. 8 February 2021
Accounting & tax analysis
There is a considerable amount of confusion about loss development factors and how they work. Enoch Starnes and Michelle Bradley of SIGMA Actuarial Consulting demystify loss development and explain why this knowledge is crucial for employees and board members of captives. 12 January 2021
Accounting & tax analysis
The American Bar Association (ABA) will host a webinar to educate people about the Internal Revenue Service’s (IRS) policies regarding micro captives. 6 January 2021
Accounting & tax analysis
The Internal Revenue Service (IRS) has admitted it is considering whether additional guidance or regulations should be published to clarify its position regarding micro captives and the use of the 831(b) election. 5 January 2021
Accounting & tax analysis
The partnership will underwrite a range of admitted property and casualty lines of business. 22 December 2020
Accounting & tax analysis
To state the obvious, 2020 has been like no other year. However, the captive insurance world has not only survived, it has thrived under a myriad of strange circumstances, says Gary Osborne of Risk Partners. 21 December 2020
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