Captive Videos
Insights into the Avrahami and Feedback Decision
The US Tax Court decided two cases, Avrahami v. Commissioner and Feedback v. Commissioner, and the formation and operation of a captive insurer. Read More
How the 2017 Tax Law Affects Captive Insurers
Bruce Wright of Eversheds Sutherland gives his take on the Tax Cuts and Jobs Act (2017 tax law) and primary impacts on the captive insurance industry. Read More
Why Letters of Credit Are the Most Popular Option for Captive Insurers
Martin Ellis, manager of Comerica Bank's Captive Insurance Group, explains why letters of credit (LOCs) are the most popular collateral option for captive insurers. Read More
Collateral for Captive Insurers
Martin Ellis, manager of Comerica Bank's Captive Insurance Group, says captive insurers mainly use letters of credit and reinsurance trusts for collateral. Read More
Mission Statements Critical for Group Captive Success
In the video "Three Critical Success Factors for Group Captives," Michael J. O'Neill of ACIG elaborates on how a group captive insurance company's mission statement is vital to its success and describes what makes an effective mission statement. Read More