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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

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
globalmarket

Reinsurance Markets, Captives, and Generative Thinking

Over the last month Captive Wire and Captive.com have highlighted a series of headlines suggesting that the fundamentals underlying the global reinsurance market are changing. John Foehl, coeditor of Captive.com and Captive Wire, suggests generative thinking is one means of considering what these changes mean for captives.
September 25, 2014 Read More

Recent News

In Observance of Memorial Day

American Flags 
Captive.com wants to take this opportunity with Memorial Day approaching to join the president in remembering our fallen heroes who died while serving in the United States armed forces.
May 22, 2015 Read More

WRCIC Shares "Gateway to Captives" Presentations

St. Louis Arch Sunset 
More than 150 attendees at the recent Western Region Captive Insurance Conference (WRCIC) enjoyed some excellent presentations. Thanks to David Dimit, WRCIC, Captive.com is pleased to share copies of the slides for several of the sessions:
May 22, 2015 Read More

The World of Captives: Growth and Opportunities without Borders

Earth World Globe 
Marsh, the world’s largest captive manager, has issued its 8th consecutive Annual Captive Benchmarking Report, which benchmarks the 1,109 captives managed by Marsh globally.
May 21, 2015 Read More

Federal Reinsurance Tax Proposal Opposition Expressed

Tax Key 
The Laffer Center, the Tax Foundation, and the Captive Insurance Companies Association (CICA) have expressed their opposition to a budget proposal that would eliminate the deduction for reinsurance premiums paid to foreign affiliates by U.S.-based, foreign-owned companies.
May 20, 2015 Read More

Captive Thought Leader Videos Added to Captive.com

Thought-Leader-Videos 
New Captive Thought Leader Videos on Captive.com add a wealth of information on captive insurance fundamentals directly from experienced industry leaders.
May 19, 2015 Read More

Analysis of Risk Retention Groups Shows Financial Stability

Statistics 
Demotech's recently released analysis of risk retention groups at year-end 2014 indicates RRGs continue to exhibit financial stability.
May 18, 2015 Read More

Captive Industry in Cayman Impacted by Healthcare Consolidation

Cayman Islands Beach Ocean 
The ongoing consolidation of healthcare systems in the United States as a result of the Affordable Care Act (ACA) is leading to consolidation among medical captives in Cayman, the Insurance Managers Association of Cayman (IMAC) chairman said during an A.M. BestTV interview.
May 15, 2015 Read More

NAIC Priorities Focus of Captive Insurance "Town Hall" Meeting

Speaker Podium 
The National Association of Insurance Commissioners (NAIC) performs services that are essential to state regulation and is currently working on several priorities that address emerging industry issues, the NAIC president-elect told 2015 Western Region Captive Insurance Conference (WRCIC) attendees Wednesday.
May 14, 2015 Read More

Captive Insurance Industry Faces Threats

WRCIC 2015 
Captive insurance industry threats were discussed by a panel of captive experts at the 2015 Western Region Captive Insurance Conference.
May 13, 2015 Read More