Finance, Investments, and Accounting

Captive Insurance Assets and Investment Policies

March 13, 2017

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

March 3, 2017

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


831(b) Micro-Captive Challenges

February 8, 2017

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


What Is FATCA and How Do Captives Handle It?

January 18, 2017

This article discusses the Foreign Account Tax Compliance Act (FATCA) and how FATCA's requirements affect captives. FATCA's provisions operate to encourage compliance with US information reporting requirements by imposing a withholding tax on those that fail to comply. Read More


When Are Premiums Paid to a Captive Insurance Company Deductible for Federal Income Tax Purposes?

January 4, 2017

Generally, premiums paid for insurance are deductible for federal income tax purposes in the year paid if the policy is an annual policy and are amortized over the policy period for a multiyear policy. In addressing the question of when premiums paid to a captive insurance company are deductible for federal income tax purposes, the key determination is whether the coverage provided by the captive will be respected as insurance for federal income tax purposes. A number of factors need to be taken into account when making that determination. Read More