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The role of HR in workplace violence (active shooter) preparedness

United States13-11-2019

HR professionals are often leaders in workplace violence prevention initiatives. They have a special duty to advance proper prevention initiatives within their organisations, says Paul Marshall of McGowan Program Administrators, in the second of a four-part series about the impact and aftermath of an active shooter event.

Your guide through the captive maze

Bermuda, Cayman Islands, Europe02-10-2019Captive

Quest is one of the best-known captive service companies in Bermuda and the US and has been forming and managing single parent, group, and association captives since 1979. Jeff Kenneson of Quest Captive Management talked to Captive International about Quest’s business and the trends he is seeing in the market.

What are you buying?

10-09-2019Captive

Insurance tends to be viewed as a contract, but in reality the choice between one insurance policy and another is more like the one a shopper makes when considering which of two widgets to buy, and that could have profound implications for legal disputes, says Matthew Queen of Venture Captive Management.

Tax benefits for captives are not a crime

North America04-09-2019Captive, Legislation

A series of high-profile victories in court for the IRS over 831(b) captives has tarnished the reputation of these structures, but they do not deserve their shady reputation, as Jeremy Colombik of Management Services International told Captive International.

It’s time for captives to fight back against regulatory overreach

North America03-09-2019Captive, Legislation

There have been a number of high profile fights between states and captives in recent years, including Johnson & Johnson v New Jersey, Stewart’s Shops v New York and Microsoft v Washington. If these cases haven’t grabbed your attention you need to wake up, says Gary Osborne, vice president at Risk Partners.

The NAIC and multi-state abuse of risk retention groups

Cayman Islands02-09-2019Captive, Risk Retention Groups (RRGs)

RRGs are regulated by the state in which they domicile, and are free to do business in other states, but many non-domiciliary states are operating well outside the scope of the law, says Jon Harkavy of Risk Services.

A proposal for a digital domicile

Bermuda, Cayman and Caribbean, North America27-08-2019Captive, Cyber

Captives are still domiciled in physical jurisdictions and regulated by real people, but for how much longer? In the future, regulation could be provided by sophisticated and fully autonomous websites, reducing costs and increasing efficiency, says Matthew Queen of Venture Captive Management.

Incubators of innovation

North America09-08-2019Captive

Captive insurance companies have played an integral role in bringing ERM to the middle market, and enterprise risk captives have been hotbeds of innovation, finding new ways to price unusual risks, says Andrew Rennick of Womble Bond Dickinson.

The uncertain future of 831(b)s

North America06-08-2019Captive

The Syzygy opinion marks the third significant microcaptive loss in the US Tax Court, and prominent captive managers have come under fire for allegedly designing and selling sham 831(b) captives. What does this mean for their future? US Captive investigates.

Pilot v Commissioner: key questions raised and left unanswered

North America07-06-2019Jenny Johnson Ware

Just 10 days before the scheduled trial in the US Tax Court, the taxpayers conceded the remaining issues in Pilot Series of Fortress Insurance et al v Commissioner. The pretrial pleadings highlighted many of the key questions that remain open in litigation over the tax treatment of captive insurance transactions. Those questions—and the parties’ efforts to answer them—provide a roadmap of what to expect as additional cases move toward trial. Jenny Johnson Ware, founding partner of tax litigation boutique Johnson Moore, analyses those key questions and what we can learn from them—despite the fact that the Tax Court will not be providing any answers.

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