Finance, Investments, and Accounting

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


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


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


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