Captive Resource Center

Businesses and Associations

Research & Information

Learning Center "Course" Catalog

Featured Learning Event:

Visit Cedar Consulting's Weblog, launched in March 2008. Ibi est Vox in Sermo -- In conversation there is power! Very informative indeed!

Ask the Expert Q&A:

A compilation of some of the most compelling "general interest" questions that have recently come before our Ask the Expert resources. Answers are supplied in pop-up windows. Take me there now...

 

PowerPoint Presentations:

Date	Presentation Title and Description
10/15/07	Hot off the presses from the recent Delaware Captive Insurance Association Conference, download this fine presentation entitled Your CAPTIVE & the MARKET: Impact & Choices. Our thanks go to Bill Whitehead from Lexington Insurance Company for sharing these informative slides.
10/15/07	Our second offering for October is a well-received presentation from the August VCIA Conference entitled New Varieties of Reinsurance. This seminar featured three presenters -- Steve McIlhiney from EWI Risk Services, Paul Buckley from Tyco International, and David Lee from Brown Brothers Harriman.
8/13/07	From the 2007 VCIA conference, download Bruce Wright's well-received presentation entitled Pulling Up Roots: Reasons and Methodsfor Redomestication. This presentation takes you from A to Z on issues surrounding captive redomestication.
2/2/07	The time is right to resume a discussion on the potential benefits of Captive Accreditation. Captive.com's own John Salisbury participated in an excellent, albeit controversial, presentation on this topic at World Captive Forum. The issue is likely to be discussed widely at the upcoming CICA Conference, so we wanted you to have the benefit of John's annotated presentation slides prior to that event. We will add an article next week detailing WCF presentation, along with the conversation it generated. Download John's well-annotated Captive Accreditation presentation now, and feel free to e-mail us with your thoughts on this topic. In order to view John's annotations, save the PowerPoint file to your hard drive, then open it from your local computer.
1/4/07	"REDOMESTICATION OF CAPTIVES INTO NEVADA" presented for the Nevada Captive Insurance Association in Las Vegas on February 24, 2006 by Bruce Wright at LeBoeuf, Lamb, Greene & MacRae.
8/29/05	Download four PowerPoint presentations from Bruce Wright at LeBoeuf, Lamb, Greene & MacRae: “DISTRIBUTION OF CAPTIVE PROFITS” from the Atlas Legal, Tax and Financial Aspects of Captive Insurance Companies Conference in San Francisco, July 11-12, 2005. “OVERVIEW OF CAPTIVE TAX AND REGULATORY CONSIDERATIONS” from the Atlas Legal, Tax and Financial Aspects of Captive Insurance Companies Conference in San Francisco, July 11-12, 2005. “EMPLOYEE BENEFITS AND CAPTIVES©” from the Atlas Legal, Tax and Financial Aspects of Captive Insurance Companies Conference in San Francisco, July 11-12, 2005. “UNDERSTANDING KEY ELEMENTS OF GROUP CAPTIVES AND RISK RETENTION GROUPS©” from the IBC 9th Annual International Captives Congress in Orlando, June 13-15, 2005
7/13/05	REVENUE RULING 2005-40 (PDF file)	Recently, the IRS analyzed 4 hypothetical captive arrangements and concluded that 3 of the 4 lacked risk distribution, a hallmark of “insurance” status. The ruling that clarified this issue was Rev Rul 2005-40. We asked Tom Jones of McDermott, Will & Emery -- one of captive.com's favorite taxation experts -- to help us explain the impact of this ruling to our visitors. We think you will find this brief, information-packed presentation most helpful.
5/9/05	Why Own When You Can Rent?	This presentation was delivered at the 2005 CICA Conference by three captive.com members: Don Riggin and Rich Turner formerly from Liberty Mutual Alternative Markets; and Sean Rider from HSBC Insurance Management The slides give you a wealth of information you'll need to sort out the classic debate -- Buy vs. Rent 101. Should you still have questions, contact information is provided at the end of the presentation. Outstanding!
Feb. 2005	Using Captives for Employee Benefits	This well-received presentation by Milliman's Bill Thompson was delivered in December 2004 at the SCCIA Fifth Annual Executive Educational Conference. The slides are "meaty" and informative, and answer these questions and more: Why are employers using their captive for employee benefits? Who has done it so far? How have the existing transactions been structured? What are the primary issues that employers need to evaluate? How do you make it happen? What does the future hold?
Jan. 2005	Captives 101: Managing Cost and Risk	A comprehensive introductory guide from Towers Perrin that will give you a general understanding of captives, along with guidance on how to determine whether or not a captive makes sense for your organization. What is a captive? How about domiciles? Why form a captive? Read Case Studies, ERISA regulations, and much, much more.
Sept. 2004	Corporate Governance: Navigating a New Channel	At the 2004 VCIA Conference, Monte Jahnke (Kerr, Russell & Weber), Steve Scammel ((Towers-Perrin/CICR)), Debbie Lambert (Johnson Lambert), and Alan Fleming (Guernsey Regulator) joined forces to deliver this outstanding presentation, updating you on corporate governance issues directly impacting captives.
April 2004	Creating A Virtual Captive	“Creating A Virtual Captive” is the title of a case study presentation of how Government Entities Mutual (GEM) developed a virtual infrastructure within sixty days after it started operations on January 1, 2003. The presentation was delivered by GEM President John Salisbury at the recent CICA annual conference. It can be viewed here on captive.com. GEM is a captive domiciled in DC with 2003 net written premiums of $4.5 million. The Company has three full-time staff and contracts services with several service providers. The presentation details how a capital investment of less than $110,000 made a robust captive infrastructure a reality. John’s avocation is serving as a principal at captive.com where he shares his many years of experience as a captive and group self-insurance program experience with others.
January 2004	Captive Governance 101	Monte Jahnke from Kerr, Russell & Weber participated in a panel that delivered this fine presentation at the Cayman 2003 Captive Forum in December. While much of the information on governance applies to all captive domiciles, Cayman's governance issues are covered in detail. The presentation includes both slides and full supporting articles that deliver the topic to you in considerable depth. We are confident that you will love this one!
March 2003	TRIA -- Accessing Coverage for Captives	Joel Chansky from Milliman gives an in-depth perspective on TRIA's impact on captives. He includes numerous examples to clarify his thoughts.
June 2002	Captive Governance in a Post-Enron World,	PowerPoint Presentation by Monte Jahnke from the 6th Annual International Captives Congress, June 2002
Dec. 2001	The Fog Lifts on Tax Definition of 'Insurance, presented by Tom Jones of McDermott, Will & Emery. Some visitors have reported problems using this presentation. An alternative is to download the Power Point file directly to your hard drive.	One of the fine presentations from IBC's 7th Annual Executive Forum on Captives
Sep. 2001	Innovations in the Financing of Employee Benefits	Numerous requests have come to captive.com, requesting information on Employee Benefits captives. While we have a number of articles available in the News/Library (use the search engine to find them!), Karin Landry from Spring Consulting Group (formerly known as Watson Wyatt IFS) was kind enough to send us her fine presentation on this topic.
July 2001	What to Do When Your Fronting Carrier Gets Into Trouble or.... Fronting: The Good, The Bad, and The Ugly Part 1 Part 2	Given the hard market in 2001, this presentation arms you with helpful information on the state of fronting, and what to do when your fronting company gets into trouble. Captive.com thanks IBC USA Conferences for permission to post this excellent presentation, originally done for the 2001 ICAP Conference in Bermuda.

Instructional Events, Articles and White Papers

April 2008: White Paper on Captive Insurance Companies prepared for the Reserve Bank of New Zealand, prepared by the NzCIA. This is a good Captive Basics white paper, and contains helpful information on New Zealand as a domicile.

April 2008: "Captive Insurance Companies - What to Consider When Establishing and Operating Captives" by Patrick Theriault [Editor's Note: This is an outstanding "Captives 101" white paper that we know you will appreciate, updated to reflect recent changes in the industry.]

March 2008: Visit Cedar Consulting's Weblog, Ibi est Vox in Sermo -- In conversation there is power! Very informative indeed.

January 2008: IRS Issues Guidance with Respect to “Cell” Companies. This is an important article written by a long-time friend of captive.com, Rick Irvine, Partner, Tax Services, with PWC in Bermuda. Our thanks to Rick for sharing this information.

26 July 2007: Market Briefing: Group Captives -- Competing In a Soft Market. This outstanding article, was shared with us by an old captive.com friend, Andrew Berry of Newport Risk Services. Andrew expertly analyzes the competitive challenges facing group captives, their inherent competitive advantages and strategies to compete. The briefing is focused on group captives including risk retention groups. The discussion also applies to other group risk financing mechanisms such as governmental pools and self-insured workers compensation groups.

8 June 2007: Use of Online Training by Captives -- a brief introduction to a timely white paper written by Advanced Risk Systems entitled The Use of Online Technology by the Public Entity Pooling Industry. We think the content applies to the captive industry as a whole. John's article supplies the link to this downloadable white paper. Reproduced with kind permission of Advance Risk Management Systems.

15 August 2006: "Medical Malpractice Insurance Crisis - Alternative Risk Transfer Solutions" by John O'Brien. [Editor's Note: A primer on ART solutions that anybody in the medical field needs to read.]

November 16, 2005: Captives and Letters of Credit -- A Happy or Necessary Union? The majority of captive programs require a letter of credit at some point or another. This fine article by Patrick Theriault of Wilmington Trust Captive Management Services will give you the background you will need to be conversant on this important subject.