Articles

How the United States Became Home to More Captives Than Any Other Country

May 29, 2019

When Vermont lawmakers passed legislation in 1981 to allow captive insurance companies to be set up in the state, they did something unique for a US state: authorize a captive domicile that would compete with Bermuda and the Cayman Islands, the world's biggest domiciles. Now close to 3 dozen US states permit the formation of captives. Read More


Key Issues for Micro-Captives during an IRS Audit

May 22, 2019

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?

May 20, 2019

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

May 15, 2019

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


Can a Captive Insurance Company Insure Employee Benefits?

May 6, 2019

Increasingly, organizations today utilize some form of captive insurance to fund the costs of employee benefits such as medical and life insurance, accidental death and dismemberment, long-term disability, and retirement. Learn about the advantages and disadvantages of funding benefits through a captive insurance company. Read More


Clear Up Blind Spots with Behavioral Interview Questions

April 23, 2019

Traditional interviews when recruiting new employees leave companies susceptible to blind spots because they rely on hypothetical or subjective opinions. This creates the risk of hiring the wrong candidate. However, a behavioral interview will unlock reliable and measurable information about each candidate in order to hire the best fit. Read More


Forming and Operating a Captive Insurer Involves Constant Change

April 23, 2019

Captive insurance companies should be in a continual process of evaluation, and captive owners should continually be reviewing and evaluating their captive program's exposures, coverages, and limits of liability to determine how these impact the capital in their captive, according to captive experts. Read More


How To Set Up a Captive Insurance Company: A 5-Step Primer

April 10, 2019

How do you set up a captive insurance company? Find out the key steps necessary to successfully establish a captive insurance company on Captive.com. Read More