Finance, Investments, and Accounting

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


What Captive Owners Should Know About the 953(d) Tax Election

April 22, 2019

Bruce Wright, partner at Eversheds Sutherland (US) LLP, discusses section 953(d) of the Internal Revenue Code. Read More


For the 5th Consecutive Year, Captives Make IRS "Dirty Dozen" List

April 1, 2019

For the fifth consecutive year, abusive micro-captive insurance companies found their way to the Internal Revenue Service (IRS) annual "Dirty Dozen" listing. Where last year's listing told taxpayers to be wary, the IRS uses a more aggressive tone in the 2019 listing. Read More


Direct Procurement Taxes and Captive Insurance Compliance

March 11, 2019

Bruce Wright, partner at Eversheds Sutherland (US) LLP discusses direct procurement taxes in terms of captive insurer compliance. Read More