Finance, Investments, and Accounting

Remove Impacts of Emotion and Reaction When Investing for Captives

August 26, 2019

As part of our ongoing commitment to provide thoughtful commentary concerning issues impacting captives and the broader insurance markets, we spoke with Stephen Nedwicki, institutional investment strategist with Comerica Bank. Our discussion focused on captive investment strategies and the outlook for investment portfolios. Read More


What Captive Owners Should Know about the Federal Excise Tax

June 24, 2019

Bruce Wright, partner at Eversheds Sutherland (US) LLP, discusses what captive owners should know about federal excise tax. Read More


ERM Basics for Group Captives

June 5, 2019

In this primer for how group captives can begin the enterprise risk management (ERM) process and develop the necessary expertise, we explore why the board should have an ERM committee as well as its responsibilities and charter. Read More


Key Issues for Micro-Captives during an IRS Audit

May 22, 2019

The current state of the law regarding captives in the US Tax Court is important for micro-captive owners as they consider what approach to take going forward. A thorough review of the captive program can help establish an informed basis for decision-making both before and during an Internal Revenue Service (IRS) audit. Read More


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