Articles
Accounting & tax analysis
US tax reform, natural catastrophes and new technologies are all shifting insurance market conditions, which is having an impact on captives in Bermuda, explains Gary Harris of Appleby. 8 October 2018
Accounting & tax analysis
Fresh from its victory in the Avrahami and Reserve Mechanical cases, the IRS has set its sights on three more small captives. If it keeps winning, could that spell doom and gloom for the small captives sector, or the wider captive insurance industry? Captive International investigates. 17 September 2018
Accounting & tax analysis
Moody’s Corporation, the holding company for rating agency Moody’s Investors Service, is facing allegations from a former employee who has claimed that Moody’s and its advisors defrauded New York State of potentially millions of dollars of tax revenues, with it’s captive Moody’s Assurance Company (MAC) accused of underpaying the state. 17 September 2018
Accounting & tax analysis
Aon Risk Solutions has launched a capital advisory unit designed to assist re/insurers, Lloyd's syndicates and captive insurance companies with their capital optimisation. 17 September 2018
Accounting & tax analysis
Don’t heed the ‘Chicken Littles’: the outcomes of recent court cases should not hurt the legitimate wing of risk pools, says Nate Reznicek of CIC Services. 4 September 2018
Accounting & tax analysis
The captives world is processing the implications of two high-profile court cases involving captives. Here, John Talley, captive program manager in the Missouri Department of Insurance, gives his perspective on what the cases mean for regulators. 28 August 2018
Accounting & tax analysis
Clients that have parent companies with headquarters or operating units in Washington state should consult their tax professionals following the settlement of the case involving Microsoft’s Arizona-based captive being issued a cease & desist letter, warns JLT Insurance Management (JLT IM). 20 August 2018
Accounting & tax analysis
If the IRS continues to gain victories against small captives in the US Tax Court, it may be emboldened to target larger captives, according to Charles “Chaz” Lavelle, partner at Bingham Greenebaum Doll, speaking to Captive International at the VCIA annual conference. 8 August 2018
Accounting & tax analysis
Tax reform is affecting every corporation in the US and the captive industry is no different. The Base Erosion Anti-Abuse Tax (BEAT) provisions in particular may drive captives to redomicile onshore. 8 August 2018
Accounting & tax analysis
Upcoming US Tax Court cases - Caylor, Wilson, and Syzygy Insurance - have likely been selected by the IRS to target deficient captive models; but the outcomes of these cases should not hurt growth in the legitimate captive market. 8 August 2018
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