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.
The Federal Reserve has announced a programme for the reduction of its balance sheet, and a potential normalisation of global short-term rates looks closer to becoming a market reality, as Andrew Baron of Butterfield Asset Management explains.
The inclusion of environmental, social and governance (ESG) factors in the equity portion of investments of a captive’s portfolio could increase diversification, reduce risk and improve the portfolio’s risk-adjusted returns, says Stephen Price of RBC Dominion Securities Global.
The reputation of 831(b)s has become tarnished, and business owners are considering whether these structures are worth the trouble, explains David Kirkup, COO and CFO at Captive Alternatives.
As technology becomes more and more important for the insurance industry, J. Matthew Queen, general counsel and chief compliance officer at Venture Captive Management takes a look at the road ahead for blockchain captives.
Disruption knows no boundaries—even rating agencies are not immune as a better way to assess risk emerges, says Tina Bukow of Kroll Bond Rating Agency.
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.
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.
The increasingly complex needs of companies is driving demand for captives, especially now as more innovative structures enter the fray. Captive International reported live from the Vermont Captive Insurance Association (VCIA) on the changing industry landscape full of new risks and new solutions.
831(b) captive insurance companies have been under the microscope for six months as the Internal Revenue Service subjects them to the greatest possible scrutiny. What’s behind this sudden concern? US Captive investigates.