Finance, Investments, and Accounting

State and Local Income Tax Issues and Captive Insurance

February 11, 2019

State and local income taxes are an evolving issue that concerns captive insurers and that some states are challenging as they look for revenue. Read More


Reserve Mechanical Contemplation and Further Discussion

January 31, 2019

Alan Fine of Brown Smith Wallace contemplates the conclusions reached and supporting rationale used by the US Tax Court in the second small captive case, "Reserve Mechanical Corp. v. Commissioner of Internal Revenue," and believes there are a few areas that continue to warrant discussion. Read More


ILS in a Nutshell and Collateral in the ILS Market

October 17, 2018

Captive.com recently caught up with a few members of Wilmington Trust's collateral team to find out about their expertise with collateral trusts and how it relates to the team's involvement in the insurance-linked securities (ILS) market. Read on to find out about the ILS market and ILS collateral. Read More


Why Cash Flow Is Key for Captive Insurers

May 17, 2018

Cash is king. This is especially true for captive insurers, since they typically have fewer margins for error. Captive board members should understand their captive's cash flow, so let's discuss some key areas for exploration and understanding. Read More


Inflation: Captive Insurers, Beware of What You Wish for

May 10, 2018

Beware of what you wish for-captive insurers are impacted by inflation in a number of ways, and the results are typically not good. The benign inflation of the past 5 years may have led captive insurers to become complacent. Here is why you need to reexamine your inflation risk mitigation strategy. Read More