Finance, Investments, and Accounting

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


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