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The cost benefits of medical stop loss captives
When healthcare costs continue to rise, captives can provide customised transfer solutions that improve the financial management of many employer-sponsored health plans. Anne Marie Towle of JLT Insurance Management (USA) has the details.
The shifting European captives landscape
Solvency II, Brexit and OECD BEPS are some of the influential forces reshaping the captives domicile landscape in Europe, and many captive owners are looking at the growing attractiveness of onshore vs offshore, explains Ciaran Healy of Willis Towers Watson.
Judgment time for small captives goes on
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.
Hawaii as a captive domicile: quality, not quantity
Slow and steady growth has served the state of Hawaii well and continues to be one of the reasons it is consistently on the list of top domiciles for captives, says Paul Shimomoto of the Hawaii Captive Insurance Council.
A bright future for captives
Utah has become a leading domicile for captives on the back of technical innovation and affordability. Travis Wegkamp, captive director, Utah Insurance Department, outlines what has been achieved so far— and the opportunities that lie ahead.
Building on experience
On May 18, 2018, South Carolina governor Henry McMaster signed into law H. 4675, a package of amendments to the domicile’s captives legislation, which was first enacted in 2000. Jay Branum, director of captives in the South Carolina Department of Insurance, explains the background and the effects to US Captive.
The sky isn’t falling and risk pools aren’t dead
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.
Dealing with the threat of extra-domicile tax
A regulatory enforcement action has raised the spectre of how and whether captives may be subject to unexpected premium tax liabilities in states outside their domicile. Joseph Holahan of law firm Morris, Manning & Martin explores the issue.
Avrahami and Reserve Mechanical: a regulator’s perspective
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.
Governance, risk and compliance: optimising your captive's strategy
There are several key areas that captive owners and international regulators might wish to consider in the pursuit of optimising an insured’s risk finance strategy, as Stuart King of SRS Europe and Derick White of Strategic Risk Solutions explain.
