Montana has quietly worked to promote itself as one of the premier captive insurance domiciles in the western United States. While "big sky" country does not boast of having the prowess and resources of the more established domiciles, the state does possess the necessary infrastructure. In 2011, it amended its captive insurance laws to allow incorporated cells within a protected cell company and create a category for special purpose captives. More recent amendments ease requirements on the use of letters of credit, clarify legal structures for protected cells, and allow captives to be maintained in a dormant status. Such favorable legislation and the flexibility of state regulators have produced a number of new captive formations and redomestications from other domiciles. As a result, Montana is among the top 10 most active domiciles in the United States.