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Lloyds Bank International launches Security Interest Agreement

Guernsey03-11-2022Risk management

In Guernsey, the insurance market has been a traditional offering with services including standby letters of credit, account opening services and deposit/notice accounts. However, as technology advances, so does business demand for further flexibility and updated product offerings.

Analytical spring cleaning

North America23-04-2021

The captive insurance industry faces a number of unique challenges in 2021, one of which has been to do with the assessment, budgeting and financing of losses, says SIGMA’s Lori Ussery.

Tax considerations for captives owners in foreign jurisdictions

Bermuda, Cayman and Caribbean, North America09-03-2021

When starting a captive insurance company in a foreign jurisdiction such as the Cayman Islands or Bermuda, many prospective captive owners may be excited about the potential tax benefits. However, these tax benefits should never be a primary reason to form a captive, says Daniel Greaves of Grant Thornton.

Tracking and analysing loss development for captives


There is a considerable amount of confusion about loss development factors and how they work. Enoch Starnes and Michelle Bradley of SIGMA Actuarial Consulting demystify loss development and explain why this knowledge is crucial for employees and board members of captives.

The captives year in review

Cayman Islands, North America, United States21-12-2020Captive

To state the obvious, 2020 has been like no other year. However, the captive insurance world has not only survived, it has thrived under a myriad of strange circumstances, says Gary Osborne of Risk Partners.

GAO report on abusive tax schemes perpetuates misunderstandings of captives

North America14-09-2020

A GAO report was intended to shed some light the use of captives as abusive tax shelters. Instead it only risks perpetuating misunderstandings, says Bradley’s Davis Smith.

The lack of consistency in reporting standards and how this may hurt captives

North America24-07-2020Captive

There is very little consistency between countries when it comes to insurance tax reporting, and captives managers need to stay across the nuances to avoid trouble. Daniela Dinkova of Sovos explores some of the differences.

Preparing captive owners for new accounting legislation


IFRS 17 is the first international accounting standard for insurers. It represents a huge change for captive insurance companies, which will need to be well prepared to comply with the new rules, says Alex Gedge of Marsh.

How captives can help fill pandemic coverage gaps

North America15-05-2020Captive

An increasing number of captives have been looking at writing business interruption coverage for their owners. They should tread carefully, as doing so without following the correct procedures could have adverse tax implications, says Davis Smith of Bradley.

COVID-19: the captive insurance fight-back begins

North America28-04-2020Captive

The captive industry has been cowed by the IRS for years, with the tax collector securing a string of legal victories that left businesses wondering whether having a captive was worth the effort. However, the COVID-19 pandemic has shattered the logic on which those cases were won, and will lead to a resurgence among 831(b)s, predicts Matthew Queen.

Showing 1 to 10 of 78 results

Captive International