Finance, Investments, and Accounting
Captive Insurance and Direct Placement Taxes Explained
Direct placement taxes apply to both surplus lines placements as well as placements with any nonadmitted company, such as a captive insurer. Read More
Pro Forma Financials for Captives
Pro forma financials provide an assessment of the expected financial results for the proposed captive insurance company. Read More
Insurance-Linked Securities and Collateral: An Essential Overview
Insurance-linked securities (ILS) let insurers transfer risk to investors, boosting reinsurance capacity and offering diverse, higher-return investments. Read More
Do Captives Save Money
Do captives save money? The answer is yes and no. Read More
What Captive Owners Should Know About the 953(d) Tax Election
Bruce Wright of Eversheds Sutherland explains section 953(d) of the Internal Revenue Code, which allows non-US captive insurers to be taxed as domestic companies. He discusses the election process, potential termination, and the importance of compliance, advising protective returns if an audit threatens the 953(d) election. Read More