Finance, Investments, and Accounting
2018 Musings on Captive Insurer Investments
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
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
Why Captive Investment Manager Due Diligence Matters
With the recent revelations concerning the issues at Guggenheim Partners and the New York state pension fund, captive insurers should consider how they conduct investment manager due diligence. Find out what precipitated the scandal and how captive insurers should consider conducting due diligence on money managers. Read More
Can the Black-Scholes Model Be Used for Captive Insurance Premiums?
Pinnacle Actuarial Resources' Derek Freihaut and Tim Mosler share their thoughts on the viability of applying a specific mathematical model, Black-Scholes, in estimating the maximum premium appropriate for a captive insurance company. Should the Black-Scholes pricing model be used to estimate captive insurance premiums? Read More
Special Purpose Vehicles (SPVs) Defined
Most captive insurance company owners/directors have heard the terminology "special purpose vehicles" or "SPVs." However, many do not have a good working understanding of what these entities are. In this article, we provide a definition and identify several key attributes of SPVs. Read More