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Accounting & tax analysis
Owners of 831(b) tax-elected captives, and their advisors, have watched with alarm as the 30-year old 831(b) tax election has come under mounting scrutiny. These concerns flared up again with the recent circulation of intimidating letters from the IRS. Owners of 831(b)s have a decision to make about whether they persist with their current arrangements, says Captive Alternative’s Emilie Gastley. 27 March 2020
Accounting & tax analysis
The IRS is spreading fear, uncertainty and doubt about the captive industry in an effort to increase its own revenues, according to Sean King, principal of CIC Services. 25 March 2020
Accounting & tax analysis
The American Institute of Certified Public Accountants has issued Statement on Auditing Standards (SAS) 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements. Lauren Williams of Johnson Lambert explains what it means for you. 18 March 2020
Accounting & tax analysis
Participants in high deductible health plans (HDHPs) will maintain eligibility to health savings accounts (HSA) even if testing or treatment for coronavirus is provided before their deductible is met. 16 March 2020
Accounting & tax analysis
In late 2018 the National Risk Retention Association, frustrated by difficulties its members experienced when registering to do business in several non-domiciliary states, petitioned the National Association of Insurance Commissioners for assistance. Jon Harkavy of Risk Services examines the current state of play. 6 March 2020
Accounting & tax analysis
STICO, the risk retention group for the US storage tank industry, was a huge success in its early years, providing members with insurance coverage that the commercial market was unwilling or unable to provide. In recent years life has been more challenging, as commercial providers have attempted to win back its members as customers, but now it is fighting back, says STICO’s Colin Donovan. 10 January 2020
Accounting & tax analysis
Establishing a captive programme can seem a daunting prospect, but there are many reasons for companies to make the effort. Steven Lorady of Carr, Riggs & Ingram discusses three of them. 9 January 2020
Accounting & tax analysis
Trade and monetary policy have dominated the financial headlines in 2019. In 2020 the Federal Reserve is expected to cut rates, but some say markets are pricing in too much monetary easing, says Andrew Wang at Runnymede Capital Management. 8 January 2020
Accounting & tax analysis
Cayman’s captive insurance and reinsurance markets are seeing exciting new trends, with new business lines creating value for existing and future stakeholders, say Aon’s Howard Byrne and Ghislain Ghyoot, and PwC’s Ricardo Agrella. 2 December 2019
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