Captive Basics

Captive insurance companies can be used to insure just about any risk to which a parent company is exposed. Read More

Increasingly, organizations today utilize some form of captive insurance to fund the costs of employee benefits such as medical and life insurance, accidental death and dismemberment, long-term disability, and retirement. Learn about the advantages and disadvantages of funding benefits through a captive insurance company. Read More

An article from Saren Goldner and P. Bruce Wright, partners in the tax department of Eversheds Sutherland (US) LLP, provides a basic overview of requirements, procedures, and compliance aspects surrounding the 953(d) election. Read More

Captive insurers fall into two main groups. Pure captives are 100 percent owned, directly or indirectly, by their insureds. Sponsored captives are owned and controlled by parties unrelated to the insured. Read on to learn about rental captives and protected cell captives. Read More

As a member of the board of a captive insurance company, you have a responsibility to understand the key concepts that underpin how the captive performs. This second in a series of articles continues this educational process, focusing on the concept of loss development. Read More