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Aligned interests

North America19-09-2019Captive

Insurers have always tried to ensure that the incentives of their clients align with their own. But captive insurers have fewer concerns around moral hazard than their commercial counterparts, says captive insurance consultant and retired principal of WTW, Hugh Rosenbaum.

The IRS’ tough pill

North America18-09-2019Captive

The IRS is on a winning streak against 831(b) captive insurance companies, and as such could afford to take a tough line in its settlement offer to some micro captives, says Matthew Queen of Venture Capital Management.

Captive governance and the investment portfolio

North America17-09-2019Captive

Too often in the past, captive boards have neglected to properly oversee the governance of their investment portfolios. But the governance of the captive board and the governance of the captive investment portfolio must be treated as one and the same thing, says Sara Hakim, senior vice president of Callan.

The importance of challenging the captive

EMEA, Ireland, UK16-09-2019Captive

A captive can be a powerful risk management tool, but it can become blunt and ineffective over time if it is not continually assessed and appraised, to ensure it remains efficiently structured and aligned with its owner’s objectives, says Ciarán Healy at Aon.

The next generation of risk cost measurement

North America12-09-2019Captive

TCOR is the industry standard model for tracking insurable costs, used by institutions across all industries to benchmark themselves against peers and historical trends, and by captives to determine reasonable insurability. It is a frustratingly limited measure of risk, so Randall Davis at Delphi Risk Management developed new models to do the job better, as he told Captive International.

What are you buying?


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.

Building ‘Team Captive’

North America08-09-2019Captive

Captives allow owners to put their premiums to work and control and mitigate risk, while taking advantage of certain tax protections that are available, but bringing these benefits to reality is a team effort. The best captives are supported by teams with a unified mission and purpose, rather than teams that are purely transactional, says Geoff Still at TABS Insurance.

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.

Showing 91 to 100 of 680 results

Captive International