Finance, Investments, and Accounting
"The Song Remains the Same" (The Peril of Ignoring Investment Risk)
Individuals and companies are often too quick to forget about investment risk, or assume the risk probability of the event is too small to happen. Real-life examples also illustrate that there will always be investors reaching for yield, especially in low-interest-rate environments, and when they should beware. Read More
BEAT Update: New Provisions Provide Some Help to Captives
Treasury recently issued new proposed and final regulations on the base erosion anti-abuse tax (BEAT). The new provisions provide some helpful news to captive insurance companies. Read More
Why Parents Fold Their Captive Insurance Companies
As is the case with virtually any type of business, not all captive insurance companies stay in business indefinitely. There are several reasons why parents fold their captives. Find out. Read More
Environmental Risks: The Perils of an "Unlikely" Loss Event
Industries such as self-storage facilities, dry cleaner chains, and real estate face environmental risks that are not obvious and are often overlooked. Middle market businesses subject to uncommon environmental risks that may lead to significant losses could benefit greatly from the cost-effective risk coverages afforded through a captive insurance company. Read More
Key Issues for Micro-Captives during an IRS Audit
The current state of the law regarding captives in the US Tax Court is important for micro-captive owners as they consider what approach to take going forward. A thorough review of the captive program can help establish an informed basis for decision-making both before and during an Internal Revenue Service (IRS) audit. Read More