Articles
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
Analysis
In the last three years, various domiciles have enforced new corporate governance standards that are specific to risk retention groups (RRGs), and it is important for businesses to educate themselves on what changes and potentially challenges this brings to their operations. 8 August 2018
Analysis
Although agency captives are by no means new, the encouragement of US domestic domiciles through new legislation in recent years has brought them into greater focus as agents realise the potential to become a stronger player in the market. US Captive has the details. 6 August 2018
Accounting & tax analysis
Against a backdrop of legal battles and regulatory changes, small captives have been through a lot. But how much has the landscape changed, and are 831(b)s still an attractive option for the middle market? US Captive investigates. 6 August 2018
Actuarial & underwriting
Against a backdrop of rising costs in the commercial health insurance market, companies across the US are increasingly looking to self-fund their employee health insurance plans through medical stop loss captives. US Captive finds out how much the sector is growing. 6 August 2018
Analysis
As the cannabis industry in the US continues to grow, its insurance needs grow with it. Inadequacies of the commercial market and complex coverage needs present a prime opportunity for captives to step in, so what does the future hold? US Captive investigates. 6 August 2018
Analysis
Dan Towle reflects on his first year as president of CICA, his outlook on the market and the importance of continuing to fuel innovation in the captives sector. 6 August 2018
Analysis
It is incumbent on the captive insurance industry to engage the next generation of young professionals, and it must do more to provide mentorship and other initiatives to attract this talent. 6 August 2018
Accounting & tax analysis
Following the outcomes of Avrahami and more recently Reserve Mechanical, upcoming US Tax Court cases - Caylor v Commissioner, Wilson v Commissioner and Syzygy Insurance v Commissioner - are likely to suffer similar fates, spelling further IRS victories. 6 August 2018
Actuarial & underwriting
Earlier this year, proposed association health plan (AHP) regulations issued by the US Department of Labor (DOL) had presented affordable healthcare plans for groupings of smaller employers - and in turn opportunities for captives - but the more recent final rules have left a lack of regulatory uniformity from one state to another. 6 August 2018
Not finding what you're looking for, please try resetting your applied search and filters,
or try the full site search.
Editor's picks
