ICCIE to kick-start 2026 with new captive tax course

ICCIE has unveiled details of a new course that it is holding at the start of 2026, entitled ‘Taxation of Captive Insurance Arrangements’.

ICCIE said that the course will unlock the complexities of captive insurance taxation and gain the knowledge needed to understand federal and state tax regulations. It provides a deep dive into the tax treatment of captive insurance arrangements, including single-parent, group, non-US, tax-exempt, and cells.

The course instructors are Dan Kusaila, Chaz Lavelle, Alicia Miller, Mikhail Raybshteyn and Bailey Roese, who will take part in an interactive learning environment to explore key tax concepts, examine common misconceptions, and engage in practical discussions on tax calculations, Section 831(b) and Section 501(c)(15), IRS requirements, and more. By the end of the course, students will have a solid grasp of the tax principles affecting captive insurance companies.

Topics will include:

• Definition of "insurance" for US federal tax purposes, including for group captives

• Tax calculations if the captive arrangement is insurance, and if it is not

• Tax considerations of non-US captive arrangements

• Tax considerations for tax-exempt captive arrangements

• State tax issues and types of taxes to be aware of for the captive and the insured

• Section 831(b) election and Section 501(c)(15) qualification

• Tax determination of a cell captive company

• IRS tax requirements to ensure proper compliance

The course will run on January 8, 15, 22, 29, 2026, at 12:00-1:15 pm EST. The registration deadline is January 2, 2026.

For more information or to register, contact ICCIE.

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