Finance, Investments, and Accounting

Insights into the Avrahami and Feedback Decision

March 12, 2018

The US Tax Court decided two cases, Avrahami v. Commissioner and Feedback v. Commissioner, and the formation and operation of a captive insurer. Read More

2018 Musings on Captive Insurer Investments

January 24, 2018

What does 2018 have in store for captive insurer investments? We look at investment return assumptions and new accounting regulations. We also suggest some questions that should be raised by the captive board members concerning the investment portfolio. Read More

Custody for Captive Insurers

January 12, 2018

Martin Ellis of Comerica's Captive Insurance Group says custody for captive insurers is the safekeeping of a captive's financial assets in an account. Read More

How the 2017 Tax Law Affects Captive Insurers

January 12, 2018

Bruce Wright of Eversheds Sutherland gives his take on the Tax Cuts and Jobs Act (2017 tax law) and primary impacts on the captive insurance industry. Read More

Why Letters of Credit Are the Most Popular Option for Captive Insurers

January 12, 2018

Martin Ellis, manager of Comerica Bank's Captive Insurance Group, explains why letters of credit (LOCs) are the most popular collateral option for captive insurers. Read More