Finance, Investments, and Accounting
Uncertain Times Squared: The Future of Investing for Insurers
What new ideas, technologies, and ways of conducting our lives do we see impacting our economy and financial markets? The future of investing for insurers, in the next 7-10 years, will see artificial intelligence and especially machine learning having a very pronounced impact on our careers, companies, and daily life. Read More
831(b) Micro-Captive Challenges
Currently, there is great uncertainty as to how the Internal Revenue Service's challenges to micro-captives will be resolved. With this in mind, a panel of captive insurance experts discussed ways to mitigate the challenges during last month's 2017 World Captive Forum. Read More
Comparing the Performance of Your Investment Manager
How does one know whether his or her portfolio has been performing well compared to those of other investment managers? Alton Cogert, president and chief executive officer of Strategic Asset Alliance, recently posted a blog on the Strategic Asset Alliance website discussing the use of statistics to gauge the past risk adjusted performance of a portfolio versus its future performance. Read More
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
Risk Shifting as a Tax-Deductibility Requirement
Linking back to another video, "Tax-Deductibility of Captive Insurance Premiums," P. Bruce Wright of Eversheds Sutherland (US) LLP explains that for an insurance transaction to occur, risk transfer or risk shifting from one party to another and risk distribution are required. Several high-profile cases are also reviewed in this video. Read More