Finance, Investments, and Accounting
Pro Forma Financials for Captives
Pro forma financials provide an assessment of the expected financial results for the proposed captive insurance company. Learn More
Custody for Captive Insurers
Martin Ellis of Comerica's Captive Insurance Group says custody for captive insurers is the safekeeping of a captive's financial assets in an account. Learn More
How Do Captive Insurers Use Reinsurance?
Captive insurers utilize reinsurance to mitigate risks, stabilize earnings, and comply with regulatory requirements. They may operate as direct insurers or as reinsurers through fronting companies, which allows them to access broader services and potentially achieve tax benefits, while maintaining compliance across various jurisdictions. Read More
Insurance-Linked Securities and Collateral: An Essential Overview
Insurance-linked securities (ILS) let insurers transfer risk to investors, boosting reinsurance capacity and offering diverse, higher-return investments. Read More
Do Captives Save Money
Do captives save money? The answer is yes and no. Read More
What Captive Owners Should Know About the 953(d) Tax Election
Bruce Wright of Eversheds Sutherland explains section 953(d) of the Internal Revenue Code, which allows non-US captive insurers to be taxed as domestic companies. He discusses the election process, potential termination, and the importance of compliance, advising protective returns if an audit threatens the 953(d) election. Read More
Direct Procurement Taxes and Captive Insurance Compliance
Bruce Wright, partner at Eversheds Sutherland (US) LLP discusses direct procurement taxes in terms of captive insurer compliance. Read More