Finance, Investments, and Accounting

Direct Procurement Taxes and Captive Insurance Compliance

March 11, 2019

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


State and Local Income Tax Issues and Captive Insurance

February 11, 2019

State and local income taxes are an evolving issue that concerns captive insurers and that some states are challenging as they look for revenue. Read More


Reserve Mechanical Contemplation and Further Discussion

January 31, 2019

Alan Fine of Brown Smith Wallace contemplates the conclusions reached and supporting rationale used by the US Tax Court in the second small captive case, "Reserve Mechanical Corp. v. Commissioner of Internal Revenue," and believes there are a few areas that continue to warrant discussion. Read More


Best Practices for Bulletproofing Your Captive Insurance Company

October 18, 2018

Bulletproofing a captive insurance company so that it meets the definition of an insurance company involves consideration of the following criteria. Read More


ILS in a Nutshell and Collateral in the ILS Market

October 17, 2018

Captive.com recently caught up with a few members of Wilmington Trust's collateral team to find out about their expertise with collateral trusts and how it relates to the team's involvement in the insurance-linked securities (ILS) market. Read on to find out about the ILS market and ILS collateral. Read More