Articles
Captive Insurance Assets and Investment Policies
It is important for captive board members to be conversant in certain key concepts. This article, fourth in a series, looks at assets of captive insurers and the components of an investment policy. Read More
Uncertain Times Squared: The Future of Investing for Insurers
What new ideas, technologies, and ways of conducting our lives do we see impacting our economy and financial markets? The future of investing for insurers, in the next 7-10 years, will see artificial intelligence and especially machine learning having a very pronounced impact on our careers, companies, and daily life. Read More
What Is a Reciprocal Insurance Company and How Is It Taxed?
A reciprocal insurance company is an arrangement through which mutual promises of the participants are exchanged with respect to their insurance risks. While not a separately incorporated company, it is characterized as an insurance company for federal tax purposes. Read More
831(b) Micro-Captive Challenges
Currently, there is great uncertainty as to how the Internal Revenue Service's challenges to micro-captives will be resolved. With this in mind, a panel of captive insurance experts discussed ways to mitigate the challenges during last month's 2017 World Captive Forum. Read More
The Basics of the 831(b) Election for Captives
Section 831(b) of the Internal Revenue Code may be elected by qualifying captives to exempt the captive insurer's underwriting profits from federal income tax. This article discusses the prerequisites that must be met as well as the transactions of interest reporting requirements. Read More
Comparing the Performance of Your Investment Manager
How does one know whether his or her portfolio has been performing well compared to those of other investment managers? Alton Cogert, president and chief executive officer of Strategic Asset Alliance, recently posted a blog on the Strategic Asset Alliance website discussing the use of statistics to gauge the past risk adjusted performance of a portfolio versus its future performance. Read More
Captive Insurance Company Culture Key to Meeting Talent Need
In this follow-up to our earlier article titled "Captive Insurance Company Culture and Values Matter," we explore how culture and values interact with the need to attract new talent into the captive insurance industry. Read More
Insurance-Linked Securities (ILS) Market Explained
Captive.com recently sat down with Aaron Koch, FCAS, MAAA, a director and consulting actuary with the Insurance-Linked Securities Group, P&C Division, at Milliman to discuss this market. Read More