Featured News

Treasury-Currency

Treasury and IRS Issue New Proposed PFIC Regulations Aimed at Hedge Fund Reinsurers

Passive foreign investment company (PFIC) regulations proposed by the U.S. Department of the Treasury to close reinsurer PFIC loophole.
May 06, 2015 Read More
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Consider Future Financial Exam Costs When Choosing a Captive Domicile

Financial exam fees passed through to captive insurers vary from domicile to domicile; consider them in feasibility studies.
February 05, 2015 Read More
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Captive Insurers Can Facilitate ERM Programs

World Captive Forum 2015 speakers explain how a captive insurance company can be used to support an enterprise risk management (ERM) program.
February 04, 2015 Read More

Hot Topics

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Validus Court Holds FET Not Applicable to Foreign Reinsurance

Validus holding that federal excise tax (FET) does not apply to foreign reinsurance transactions is affirmed by the U.S. Court of Appeals for the District of Columbia Circuit.
May 27, 2015 Read More
Tax Court Decision

Healthmark Case Changes Brother-Sister Captive Tax Treatment

Captive insurance involving single-member limited liability companies may now qualify as insurance for tax purposes due to a recent decision in the Healthmark case.
April 06, 2015 Read More
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IRS Dirty Dozen Abusive Tax Structures Single Out Micro-Captives

In IR-2015-19, the IRS explained that 831(b) micro-captives may be considered abusive tax structures and outlined determining criteria.
February 06, 2015 Read More
WCF Medical Stop Loss Panel

Medical Stop Loss in Captives

Placing medical stop loss coverage in a captive insurance company can provide substantial savings to employers.
February 06, 2015 Read More

Recent News

Celebration of Freedom

Independence Day 
Captive.com sends our best wishes for a great celebration to our readers who will be observing America's Independence Day. Captive.com and Captive Wire will observe the Fourth of July holiday on Friday, July 3.
July 02, 2015 Read More

Do Financial Exam Costs Vary Significantly by Domicile?

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The July 2015 issue of Captive Insurance Company Reports (CICR) features an excellent article on risk retention group (RRG) financial exam costs. The article is based upon research performed by Pinnacle Actuarial Services and written by Erich A. Brandt, Greg Fears, and Robert J. Walling III, actuaries at Pinnacle Actuarial Services in Bloomington, Illinois.
July 02, 2015 Read More

Captive Insurance Workers Comp Claims May Need Further Investigation

Injured Workers 
The June 26, 2015, issue of Insurance Thought Leadership features a useful checklist of 66 red flags when looking for compensability or potential fraud in workers compensation claims being handled by your captive.
July 01, 2015 Read More

Captive Insurance Tax Clarification Bill Topic of Video

Tax Key 
A new A.M.BestTV video program takes a closer look at Senate Bill 1561, the Captive Insurers Clarification Act, which was recently introduced by Sen. Patrick Leahy (D-VT) and Sen. Lindsey Graham (R-SC) and is intended to clarify whether independent procurement taxes on insurance purchased from a captive must be paid to the insurer’s home state and to the captive’s domicile.
June 30, 2015 Read More

Captive Insurance Industry Conference To Feature Captive.com, Captive Wire Editor

Speaker Podium 
John M. Foehl Jr., an editor of Captive.com and the Captive Wire, will speak on the topic of “Moving to Generative Governance for Captive Insurance Boards” at the Captive Insurance Council of District of Columbia (CIC-DC) Annual Conference, which is set for October 20-21, 2015, at the Marriott Marquis in Washington, D.C.
June 29, 2015 Read More

Deadline Imminent for Response to Commerce Department Survey

Signing Forms 
June 26, 2015 Read More

Oral and Maxillofacial Surgeons RRG 2014 Annual Report

Dentist Xray 
Keeping the membership informed is one of the keys to membership retention in a group captive. The OMS National Insurance Company (OMSNIC) risk retention group 2014 annual report is an excellent example of an informative report to the membership.
June 26, 2015 Read More

The Captive Clarification Act Reintroduced in US Senate

US Capital Dome 
S.B. 1561, the Captive Insurers Clarification Act, was introduced by Vermont Senator Patrick Leahy and Senator Lindsey Graham and referred to the Senate Banking, Housing and Urban Affairs Committee.
June 25, 2015 Read More

New Online Captive Insurance Courses Offer CE and CPE Credit

Computer Woman 
A new Captive Insurance CE Learning Center, featuring online courses on captive insurance and related topics, is now open. Offered as a service of Captive.com, the learning center currently includes one course: Captives as Risk Retention Mechanisms. In July a second course, Property and Casualty Reinsurance Fundamentals, will be included, and a third course, Captives as Risk Transfer Mechanisms, will be added in August.
June 24, 2015 Read More