Finance, Investments, and Accounting

Direct Procurement Taxes and Captive Insurance Compliance

Bruce Wright, partner at Eversheds Sutherland (US) LLP discusses direct procurement taxes in terms of captive insurer compliance. Read More

Domiciling Captives in Home States To Manage Premium Taxes

John S. Alberici, of Alberici Corporation, discusses how ambiguities in legislation and premium taxation issues can be addressed by domiciling a captive insurer in a company's home state. Read More

How the 2017 Tax Law Affects Captive Insurers

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

Insights into the Avrahami and Feedback Decision

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

"Insurance Risk" as a Tax-Deductibility Requirement

As touched on in the video "Tax-Deductibility of Captive Insurance Premiums," P. Bruce Wright of Eversheds Sutherland (US) LLP expands on what qualifies as a true insurance risk for regulatory and tax-deduction purposes. One of the most important factors is determining if there is an insurable interest. Read More