Finance, Investments, and Accounting

Taxation of 831(b) Microcaptives and IRS Concerns

In this video, P. Bruce Wright of Eversheds Sutherland (US) LLP addresses the special taxation case of micro-captive insurance companies. Section 831(b) of the Internal Revenue Code applies to insurance companies with less than $2.2 million in net premium. Read More

Taxation of Cell Captives

P. Bruce Wright of Eversheds Sutherland (US) LLP discusses the evolution of cell captive insurance companies in this video. Mr. Wright touches on tax-deductibility aspects and general taxation aspects as well as some of the complexities surrounding onshore and offshore cell captive taxation. Read More

Tax-Deductibility of Captive Insurance Premiums

P. Bruce Wright of Eversheds Sutherland (US) LLP explains what is required of an insurance contract in order for a captive to deduct its insurance premiums for tax purposes. Read More

What Are the Financial Benefits of a Deductible Reimbursement Policy

An operating company may achieve immediate financial benefits by using a captive insurer to issue a deductible reimbursement policy for its high deductible retentions. The tax implications for reimbursement policies for high deductibles are explained in this video by Martin Eveleigh from Atlas Insurance Management. Read More

What Captive Owners Should Know About the 953(d) Tax Election

Bruce Wright, partner at Eversheds Sutherland (US) LLP, discusses section 953(d) of the Internal Revenue Code. Read More