Finance, Investments, and Accounting
What Captive Owners Should Know about the Federal Excise Tax
Bruce Wright, partner at Eversheds Sutherland (US) LLP, discusses what captive owners should know about federal excise tax. Read More
Key Issues for Micro-Captives during an IRS Audit
The current state of the law regarding captives in the US Tax Court is important for micro-captive owners as they consider what approach to take going forward. A thorough review of the captive program can help establish an informed basis for decision-making both before and during an Internal Revenue Service (IRS) audit. Read More
How Do Captive Insurers Use Reinsurance?
A captive is an insurance or reinsurance company set up exclusively to insure or reinsure the risks of the group to which it belongs. A captive insurer may operate as a direct insurer or a reinsurer. Read on to find out more about how captive insurers use reinsurance. Read More
Key Accounting Issues for Cell Captives
We provide a review and analysis of the latest white paper from Johnson Lambert and Spring Consulting Group on cell captives. Our review highlights some of the key concepts from the report and offers guidance on what to look for. Read More
What Captive Owners Should Know About the 953(d) Tax Election
Bruce Wright, partner at Eversheds Sutherland (US) LLP, discusses section 953(d) of the Internal Revenue Code. Read More