Featured News

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New Online Captive Insurance Courses Offer CE and CPE Credit

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

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

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
IRS Building

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

Reinsurance Continuing Education Course Added to Captive Insurance Learning Center

Online Education 
Property and Casualty Reinsurance Fundamentals course is now available in the Captive Insurance CE Learning Center and provides CE, CPE, CFP, and PACE credit.
July 27, 2015 Read More

Captive Resources at Captive.com

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Captive.com has much to offer in addition to the frequent news items and articles it publishes on the Captive.com home page and in the Captive Wire, delivered daily via e-mail. We encourage you to click on the Resources tab above and review the numerous topics available to you. There is information of value to all those interested in or currently operating in the captive insurance industry.
July 24, 2015 Read More

The “State of the Captive Insurance Market” Webinar

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Annually, A.M. Best issues a Best's Special Report on the US captive insurance market. The authors of that report are scheduled to review the “State of the Captive Insurance Market” in a webinar on Tuesday, August 4, 2015, from 2:00 to 3:00 p.m. (EDT). There is no charge for the registration.
July 23, 2015 Read More

Milliman Enterprise Risk Management Self-Assessment Platform

Milliman has introduced an interactive platform that helps organizations evaluate their enterprise risk management (ERM) framework, access benchmark data, and identify improvement opportunities. The platform generates a complimentary report that provides practical suggestions that can be implemented by your organization.
July 22, 2015 Read More

Captive Insurance Conference in Vermont Fast Approaching

Vermont Captive Conference 2015 
The 30th Annual Vermont Captive Insurance Association (VCIA) Conference is 3 weeks away, and it is not too late to register! Scheduled for August 11-13, 2015, the event is themed "Expedition into Captive Learning."
July 21, 2015 Read More

Risk Retention Group Arbitration Clause Preempts Louisiana Statute

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The Louisiana Court of Appeal has held that the federal Liability Risk Retention Act preempts the Louisiana Direct Action Statute for a risk retention group that is licensed in another state.
July 20, 2015 Read More

Insurance Industry Steps Up To Help Texas Flood and Tornado Victims

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Insurance Industry Charitable Foundation initiated a relief effort to help families who lost homes and property in the recent Texas floods and tornadoes.
July 17, 2015 Read More

An Opportunity for Captives Writing Liability Coverage in New York State?

New York Flag 
For those of you residing in the other 49 states, this is little more than an interesting read. For those of you who reside in the great state of New York and own property or do construction contracting for a living, you are most likely quite aware of the infamous Scaffold Law.
July 17, 2015 Read More

IAIS Paper on Supervision and Regulation of Captive Insurers

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The International Association of Insurance Supervisors (IAIS) is developing an Application Paper on Regulation & Supervision of Captive Insurers. The paper updates the guidance available to insurance supervisors on the application of aspects of regulation and supervision that are specifically relevant to captive insurers or reinsurers. The guidance has been updated to reflect the IAIS Insurance Core Principles subsequent to their revision in 2011 and highlights those matters specifically relevant to captive supervision.
July 16, 2015 Read More