Finance, Investments, and Accounting

An Actuarial Perspective on Captive Feasibility

June 25, 2018

In the captive feasibility study, according to Rob Walling, principal and consulting actuary with Pinnacle Actuarial Resources, Inc., a business or group of businesses may be investigating forming a captive insurance company. Read More

Captive Insurer Tax Challenges

June 7, 2018

Stewart Feldman, CEO of Capstone Associated Services, says that captive insurance company taxation issues concern three areas: (1) risk transfer, (2) risk distribution, and (3) the common notions of insurance. Read More

Why Cash Flow Is Key for Captive Insurers

May 17, 2018

Cash is king. This is especially true for captive insurers, since they typically have fewer margins for error. Captive board members should understand their captive's cash flow, so let's discuss some key areas for exploration and understanding. Read More

Inflation: Captive Insurers, Beware of What You Wish for

May 10, 2018

Beware of what you wish for-captive insurers are impacted by inflation in a number of ways, and the results are typically not good. The benign inflation of the past 5 years may have led captive insurers to become complacent. Here is why you need to reexamine your inflation risk mitigation strategy. Read More

Expected Adverse Development as a Measure of Risk Distribution

April 25, 2018

Risk distribution is a prerequisite for an insurance transaction to be deemed to have occurred and therefore achieve deductibility of premium for tax purposes. Captive owners seeking to determine whether their captive has sufficient risk distribution have a new methodology to consider in expected adverse development. Read More