Finance, Investments, and Accounting
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. Learn 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. Learn 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
State and Local Income Tax Issues and Captive Insurance
State and local income taxes are an evolving issue that concerns captive insurers and that some states are challenging as they look for revenue. Read More
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