Articles
5 Key Attributes of Captive Managers
Captive managers are an integral part of any captive insurance program. But what are the key attributes that captive insurers and their owners should look for when evaluating and selecting a captive manager? Here are five for consideration. Read More
5 Questions To Ask When Considering a Captive Insurance Company
Under the right circumstances, a captive can provide myriad benefits and, increasingly, mid-to-large firms are looking to form or join a captive insurance company. Find out how captive insurance companies operate, the different types of captives, and five key questions to ask when considering whether to form a captive. Read More
Captive Insurance Opportunities in the Transportation Industry
Recent years have been difficult for the commercial automobile insurance industry. Both frequency and severity have been escalating, while rate increases have not been sufficient to offset the climbing loss costs. Captive insurance and the alternative market can provide a flexible option for companies and groups as they respond to the industry's increasing market volatility. Read More
Accounting Rules Impact Captives Writing High Deductible Workers Comp Policies
Johnson Lambert recently released a new white paper on the revisions to Statement of Statutory Accounting Principles (SSAP) No. 65 regarding high deductible workers compensation policies. Any captive insurers using this type of policy need to be aware of the changes and their impact. Read More
What Captive Insurers Need To Know about ILS, Alternative Capital, and Reinsurance
As Hurricane Irma has left its mark on Florida, and Texas continues the cleanup from Hurricane Harvey, what do these catastrophes imply for the insurance-linked securities (ILS), alternative capital, and reinsurance markets? Read More
How To Optimize a Captive Insurance Company
Steve McElhiney of EWI Re, Inc., discusses a time-tested approach to optimizing a single-parent captive insurance company and overlays this approach with key success factors that may be integrated to achieve long-term economic value and superior risk control attributes. Read More
Tom Jones Finds Taxpayer-Positive Interpretation of "Avrahami" Decision
While the US Tax Court's "Avrahami" decision qualifies as a taxpayer loss, Tom Jones of McDermott Will & Emery finds positive elements to the decision. He says along the larger continuum of tax concerns relating to captives, the decision provides further clarity and should benefit larger captives. Read More
Lessons Learned from the "Avrahami" Case
Much has been shared, and many lessons can be learned from "Avrahami v. Comm'r" and "Feedback Ins. Co., Ltd. v. Comm'r," 149 T.C. 7 (2017). Jeremy and Richard Colombik provide their take on the lessons learned from the case. Read More