Finance, Investments, and Accounting

Captive Insurers Need To Ask Investment Managers More Meaningful Questions

November 9, 2016

Alton Cogert, president and chief executive officer of Strategic Asset Alliance, recently posted a blog on the Strategic Asset Alliance website offering the four specific questions that will lead to a more meaningful and useful investment manager meeting. Read More


Comparing the Performance of Your Investment Manager

July 22, 2016

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


Taxation of 831(b) Microcaptives and IRS Concerns

April 15, 2016

In this video, P. Bruce Wright of Eversheds Sutherland (US) LLP addresses the special taxation case of micro-captive insurance companies. Section 831(b) of the Internal Revenue Code applies to insurance companies with less than $2.2 million in net premium. Read More


"Insurance Risk" as a Tax-Deductibility Requirement

February 17, 2016

As touched on in the video "Tax-Deductibility of Captive Insurance Premiums," P. Bruce Wright of Eversheds Sutherland (US) LLP expands on what qualifies as a true insurance risk for regulatory and tax-deduction purposes. One of the most important factors is determining if there is an insurable interest. Read More


Risk Shifting as a Tax-Deductibility Requirement

February 17, 2016

Linking back to another video, "Tax-Deductibility of Captive Insurance Premiums," P. Bruce Wright of Eversheds Sutherland (US) LLP explains that for an insurance transaction to occur, risk transfer or risk shifting from one party to another and risk distribution are required. Several high-profile cases are also reviewed in this video. Read More