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Showing 1 to 10 of 44 results

Shivkov v Artex and more 831(b) blues

North America17-12-2018CaptiveMatthew Queen

Captive managers and promoters including Gallagher and Artex have come under fire for allegedly conspiring to sell and manage illegal tax shelter captive insurance strategies. Matthew Queen, general counsel & chief compliance officer at Venture Captive Management, provides some insight into the lawsuit.

Grey skies for sunny Cayman?

Cayman Islands28-11-2018CaptiveOwen Faulkner

The Cayman Islands has been placed on the EU’s ‘grey list’ of cooperative jurisdictions—but what does this mean for the domicile, and by extension the captive insurance sector? Cayman Captive reports.

Surrendered licences, 953(d) and beyond

Bermuda08-10-2018Gary Harris

US tax reform, natural catastrophes and new technologies are all shifting insurance market conditions, which is having an impact on captives in Bermuda, explains Gary Harris of Appleby.

Judgment time for small captives goes on

North America17-09-2018Captive

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.

The sky isn’t falling and risk pools aren’t dead

North America04-09-2018Captive

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.

Avrahami and Reserve Mechanical: a regulator’s perspective

North America28-08-2018CaptiveJohn Talley

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.

The trials and tribulations of 831(b)s

North America06-08-2018CaptiveOwen Faulkner

Against a backdrop of legal battles and regulatory changes, small captives have been through a lot. But how much has the landscape changed, and are 831(b)s still an attractive option for the middle market? US Captive investigates.

Reserve Mechanical and the war on small captives

North America09-07-2018CaptiveMatthew Queen

Much like Avrahami, the Reserve Mechanical case is another notch on the IRS’s belt as it continues on its warpath against small captives, hurting the legitimate structures in the process. But what went wrong? Matthew Queen of Venture Captive Management breaks it down.

Tax reform: the fallout for captives

North America16-04-2018Captive, LegislationNiki Garceau and Daniel Kusaila

When US Congress passed the Tax Cuts and Jobs Act, the captive insurance industry was left wondering how the changes would affect captive programmes. Niki Garceau and Daniel Kusaila of Crowe Horwath explore the impact of the new legislation.

Captive insurers face challenges in change

North America01-04-2018Captive

Emerging risks, new tax laws, and new structures are all reshaping the captive landscape. Captive International reported live from the Captive Insurance Companies Association (CICA) 2018 International Conference in Scottsdale, Arizona, to explore some of these changes.

Showing 1 to 10 of 44 results

Captive International