News
Analysis
Solvency II, Brexit and OECD BEPS are some of the influential forces reshaping the captives domicile landscape in Europe, and many captive owners are looking at the growing attractiveness of onshore vs offshore, explains Ciaran Healy of Willis Towers Watson. 17 September 2018
Accounting & tax analysis
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. 17 September 2018
Accounting & tax analysis
Moody’s Corporation, the holding company for rating agency Moody’s Investors Service, is facing allegations from a former employee who has claimed that Moody’s and its advisors defrauded New York State of potentially millions of dollars of tax revenues, with it’s captive Moody’s Assurance Company (MAC) accused of underpaying the state. 17 September 2018
Analysis
Vermont’s recently introduced captive structures, affiliated reinsurance companies (ARCs), will likely enhance the domicile’s standing in the captive industry, according to an AM Best briefing. 8 September 2018
Analysis
Slow and steady growth has served the state of Hawaii well and continues to be one of the reasons it is consistently on the list of top domiciles for captives, says Paul Shimomoto of the Hawaii Captive Insurance Council. 4 September 2018
Analysis
Utah has become a leading domicile for captives on the back of technical innovation and affordability. Travis Wegkamp, captive director, Utah Insurance Department, outlines what has been achieved so far— and the opportunities that lie ahead. 4 September 2018
Analysis
On May 18, 2018, South Carolina governor Henry McMaster signed into law H. 4675, a package of amendments to the domicile’s captives legislation, which was first enacted in 2000. Jay Branum, director of captives in the South Carolina Department of Insurance, explains the background and the effects to US Captive. 4 September 2018
Accounting & tax analysis
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. 4 September 2018
Analysis
A regulatory enforcement action has raised the spectre of how and whether captives may be subject to unexpected premium tax liabilities in states outside their domicile. Joseph Holahan of law firm Morris, Manning & Martin explores the issue. 28 August 2018
Accounting & tax analysis
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. 28 August 2018
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