Applied Filters
Microcaptives: the IRS’s next battlefield in its war against captives?
The IRS is continuing to target captives, with microcaptives being the next area put under the microscope, writes Matthew Queen, owner of The Queen Firm and CEO of Sherbrooke Corporate.
Legislative changes and captive actuarial analytics
Michelle Bradley and Enoch Starnes of SIGMA Actuarial Consulting Group examine recent legal developments in the US and how they might affect the captive insurance industry.
VCIA president Mead positive on Mexico City roadshow
Mead keen to learn lessons from March 1 Mexican event.
Bigglestone bullish on Vermont captives growth
Deputy commissioner of captives department positive on progress. Captive International reports.
Lyft demonstrates unintended consequences of new SEC captives rules
New SEC rules around the way companies account for reserves held in captives could have unintended consequences – and even incentivise businesses to manipulate reserves, writes Matthew Queen, owner of The Queen Firm and CEO of Sherbrooke Corporate, who uses the results and subsequent turmoil in the share price of ridesharing business Lyft as a case in point.
Action over captives: solving a contractor’s nightmare
In New York, when it comes to “gravity-related” injuries it doesn’t matter who is at fault—the contractors and property owners are held responsible. Greg Lang of the Reinsurance and Insurance Network offers a solution.
Defining insurance: a critique of the IRS test
Matthew Queen of Sherbrooke Captive Insurance makes the case that much of the IRS insurance test is flawed and needs to be rethought.
Trebled damages against captive manager
Jay Adkisson of Adkisson Pitet provides a guide to the many twists and turns of the recent Sullivan v Feldman case in Texas, which has legal implications for captive owners.
Everything old is new again
Social inflation arrived on the insurance scene in 2017 and is not going away. Captive International reports on a growing issue for insurers.
The time is right
Jackie Obusek and Lori Gorman of the North Carolina Department of Insurance provide a detailed picture of how the state has progressed as a captive domicile over the past eight years.
