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The uncertain future of 831(b)s
Accounting & tax analysis
The Syzygy opinion marks the third significant microcaptive loss in the US Tax Court, and prominent captive managers have come under fire for allegedly designing and selling sham 831(b) captives. What does this mean for their future? US Captive investigates.   6 August 2019
Captives 101: a primer
article
The world of captive insurance can be confusing, with so many different structures available, and so many different factors that need to be taken into consideration.   6 August 2019
Captives in paradise
article
Hawaii should be on any potential captive owner’s shortlist, with its long history in the business, community of service providers and helpful regulator, say Matt Takamine and Paul Shimomoto of the Hawaii Captive Insurance Council.   6 August 2019
article
Since January 2018 RYSKEX has been helping clients come to terms with, and profit from, the digital transformation sweeping the industry. The firm’s Marcus Schmalbach spoke to US Captive about what the company has been working on.   5 August 2019
article
Legacy and run-off solutions can offer many benefits to captives, but more 
education is needed in the sector around the sophistication of these techniques and their uses, says Paul Corver of Randall & Quilter Investment Holdings.   5 August 2019
article
There is hope that the pendulum of IRS scrutiny will reach a place of equilibrium with respect to small captives, as Emilie Gastley of Captive Alternatives explains.   5 August 2019
article
Artex has launched a new group captive program, designed specifically for construction companies within the US.   2 August 2019
Accounting & tax analysis
Careful planning can help reduce the risk of exposure to premium taxes outside a captive’s domicile, says Joseph Holahan of Morris, Manning and Martin.   2 August 2019
article
One captive has achieved outsized success by making use of an innovative reinsurance structure. Christina Kindstedt of Advantage Insurance Management explains how it works.   2 August 2019
article
Maple Capital Management has appointed Connor Duffy to its portfolio management team.   2 August 2019

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