Certain micro-captive transactions are back to being reportable. On January 14, 2025, the Treasury Department and the Internal Revenue Service (“IRS”) published final regulations (the “Regulations”) ...

Vermont lawmakers are considering legislation that would revise captive insurance regulations for risk retention groups and ...

Christine Brown has been promoted from director to acting deputy commissioner of the Captive Insurance Division at the ...

Oklahoma officials exploring captive insurance for state and local risks received backing in a formal opinion from Attorney ...

Bermuda is the world’s leading domicile for captive insurance companies, with over 600 active captive licences on its register generating over US$24 billion in gross written premium 1. Having formed ...

As the founder of Financial Management Services of America LLC, with offices in Louisiana, Florida, Iowa and Texas, I know how difficult it is for small businesses to find affordable, flexible ...

Tax lawyer Stewart A. Feldman is a recognized expert on the IPP tax who first identified the legislative issues to the domestic domiciles that resulted in the now three-year-old legislative effort of ...

The IRS is cracking down on the use of so-called micro-captive insurance—a way for companies to insure themselves—as tax shelters, as it bolsters enforcement efforts aimed at wealthy individuals and ...

The Internal Revenue Service issued a notice Friday giving some breathing room to participants and advisors involved with micro-captive insurance companies. However, the micro-captive insurance ...

While the solar eclipse captivated many last month, the United States Tax Court, in Avrahami v. Commissioner, shed judicial light on the tax treatment of what is known as a “microcaptive” insurance ...