Articles

Law & regulation

Leadership and innovation

Delaware is one of the world’s fastest growing captive insurance domiciles. Steve Kinion, Delaware’s captive regulator, talks with US Captive about the innovations he has introduced to steer the domicile towards record growth.   14 August 2013

Analysis

Home field advantage

With the NRRA putting self-procurement tax in the spotlight, US Captive takes a closer look at the merits— overstated or otherwise—of setting up shop close to home.   14 August 2013

Law & regulation

Stokes: Texas ruling is a cautionary tale

According Thomas Stokes, managing principal and US consulting practice leader at JLT Towner, a recent ruling in Texas is a cautionary tale for 831(b) structures.   12 August 2013

Analysis

Home state proliferation down to revenue

Commenting in our most recent issue of US Captive, Richard Smith, president of the Vermont Captive Insurance Association, said that the rise of home state domiciles is down to states pursuit of revenue.   12 August 2013

Executive Appointments

Honigman bolsters captive team

Law firm, Honigman has strengthened its captive insurance team with the appointment of Mark Kleinlein as partner. Kleinlein previously worked at Aon.   6 August 2013

Analysis

Ohio the latest state to throw its hat into the ring

Ohio is the latest US state set to enter the captive area, with its senate anticipated to pass a new captive law in the fall.   26 July 2013

Executive Appointments

Sheffield to head up Missouri captive programme

Maria Sheffield has been appointed head of captive program within the division of insurance company regulation at the Missouri Department of Insurance, Financial Institutions & Professional Registration.   25 July 2013

Analysis

DC will not license medical stop loss captives

Washington, DC will not allow medical stop-loss captives to be licensed, according to Dana Sheppard.   18 July 2013

Accounting & tax analysis

FATCA delayed six months

The US Department of the Treasury and the IRS announced that the start date of the Foreign Account Tax Compliance Act (FATCA) will be pushed back by six months, to July 2014.   17 July 2013

Accounting & tax analysis

Jersey/Hong Kong DTA ratified

The Double Taxation Agreement (DTA) between Jersey and Hong Kong, originally signed in February of last year, has been formally introduced into law.   10 July 2013

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