Accounting and Tax

2024 Captive International US Awards unveiled

17 October 2024 The latest winners and highly commended from our latest awards have been released!

Stonybrook helps ASIC with $20m offering

16 October 2024

Open finance blurring insurance boundaries

8 October 2024

Latest Features

Analysis

Challenges and opportunities

Leon Rives of RH CPAs, Captive International’s first Company of the Month, talks about the state of the market—and how RH CPAs is well-placed to thrive in challenging times.

Analysis

Shaping the future of captive insurance: RH CPAs' success story

Leon Rives of RH CPAs, Captive International’s first Company of the Month, talks about how the company came into being and the five core values that have made it so successful.

Analysis

Best practices for captive audit preparation

The annual audit is about protecting the organisation that operates the captive, says Dawn Dinardo of Hylant.

Analysis

When captives require multiple actuaries: key considerations

Jason Luckett of SIGMA Actuarial Consulting Group and Ben Brandon of Risk Strategies Consulting look at what happens when a captive sees the need to employ another actuary.

Analysis

Embed the cross-cycle benefits of captive ownership

Mark Rogers, head of business development at Vitesse, provides a guide for some of the pitfalls—and advantages—of setting up a captive.

Analysis

Decisions offer insight into IRS thinking

Recent tax court rulings offer guidance on the standards for captive insurers

Analysis

More clarity needed on micro-captive tax rulings

Recent tax court rulings on micro-captives do not take account of the diversity of legitimate insurance business models, says a leading advisor.

Accounting & tax analysis

Escalators, elevators, and interest rates—what’s next?

Captives must consider all the impacts that can be caused by interest rate fluctuations, inflation, and reinvestment, and one of the factors is duration, says Jack Meskunas, executive director–investments at Oppenheimer & Co.

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