Articles
Accounting & tax analysis
US Tax Reform has now passed the Senate. Next steps are to reconcile the House and Senate bills, and then issue the final rules. David Kirkup, CFO and COO at Captive Alternatives, explores what this will mean, if anything, for captive insurance companies in the next year. 6 December 2017
Analysis
The judge involved in the first major micro captive dispute, Mark Holmes, has denied the Avrahami's motion for reconsideration of a couple findings of fact. 27 November 2017
Analysis
The Tennessee Department of Commerce & Insurance (TDCI) has introduced three new rules for captive insurance companies, to take effect on December 21, 2017. 4 October 2017
Analysis
The United States and the European Union have signed a landmark bilateral agreement on insurance and reinsurance, which aims to boost consumer protection and cut costs and red tape for EU re/insurers active in the US. 25 September 2017
Accounting & tax analysis
One of the strengths of the Cayman Islands as a domicile is its team approach to captives, according to Julie Robertson, partner and chair at Honigman Miller Schwartz and Cohn. 19 September 2017
Law & regulation
Vermont’s Department of Financial Regulation (DFR) has announced that it has licensed Vermont’s 1,100th captive insurance company. 18 September 2017
Accounting & tax analysis
The US Tax Court ruled against captive owners and jewellers Benyamin & Orna Avrahami on August 21 in a case long-anticipated by the captive industry. 7 September 2017
Analysis
As the captive market has grown and thrived it has also caught the attention of regulators at all levels. This is something of a double-edged sword for a sector that thrives on innovation, argues Robert Myers of law firm Morris, Manning & Martin. 1 September 2017
Accounting & tax analysis
One of the most closely watched cases in the captive industry has drawn to a close, and the IRS has scored a win against 831(b)s in the case of Avrahami v Commissioner. Various experts weigh in on what can be taken away from this result. 25 August 2017
Accounting & tax analysis
The scrutiny that some types of captives – in particular 831(b)s – face from the IRS is unlikely to go away, and advisors must get smarter about how they educate clients, according to Anne Marie Towle, captive consulting practice leader at JLT Insurance Management, speaking at the Vermont Captive Insurance Association’s (VCIA) annual conference in Burlington, Vermont. 11 August 2017
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