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  • Direct Placement Tax Decision from the Tax Court of New Jersey The Tax Court of New Jersey recently rendered an interesting decision regarding direct placement taxes. Eversheds Sutherland discusses Johnson & Johnson v. Director, Division of Taxation and Commissioner, Department of Banking and Insurance.
  • Bermuda Captive Conference BestTV Episodes Available The Bermuda Business Development Agency has provided a summary of the latest A.M. BestTV episodes coming out of this month's 14th annual Bermuda Captive Conference at the Fairmont Southampton.
  • Tax Court Issues Second Small Insurance Company Case On June 18, 2018, the US Tax Court issued its opinion in Reserve Mechanical Corp. v. Commissioner, holding for the IRS. Eversheds Sutherland says that the facts of the case appear substantially similar to LTR 201609008, issued by the IRS in 2016.
  • The DOL Issues Final Rule on Association Health Plans The US Department of Labor (DOL) issued its final rule on association health plans (AHPs) in "Definition of 'Employer' under Section 3(5) of ERISA—Association Health Plans." According to the DOL, AHPs permit small employers and self-employed individuals to join together in purchasing health insurance.
  • KBRA Reports on Eurozone Investment Flow Kroll Bond Rating Agency (KBRA) recently released a new macro-market commentary titled "Eurozone Investment: Quality over Quantity." The report discusses Europe's relatively disappointing aggregated investment flow data since the global financial crisis.
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  tax wooden blocks with gavel SF

Direct Placement Tax Decision from the Tax Court of New Jersey

The Tax Court of New Jersey recently rendered an interesting decision regarding direct placement taxes. Eversheds Sutherland discusses Johnson & Johnson v. Director, Division of Taxation and Commissioner, Department of Banking and Insurance.
June 22, 2018 Read More
  Aerial View of Southampton 480x377

Bermuda Captive Conference BestTV Episodes Available

The Bermuda Business Development Agency has provided a summary of the latest A.M. BestTV episodes coming out of this month's 14th annual Bermuda Captive Conference at the Fairmont Southampton.
June 22, 2018 Read More
  tax wooden blocks with gavel SF

Tax Court Issues Second Small Insurance Company Case

On June 18, 2018, the US Tax Court issued its opinion in Reserve Mechanical Corp. v. Commissioner, holding for the IRS. Eversheds Sutherland says that the facts of the case appear substantially similar to LTR 201609008, issued by the IRS in 2016.
June 21, 2018 Read More
  Gavel American Flag 480x377

The DOL Issues Final Rule on Association Health Plans

The US Department of Labor (DOL) issued its final rule on association health plans (AHPs) in "Definition of 'Employer' under Section 3(5) of ERISA—Association Health Plans." According to the DOL, AHPs permit small employers and self-employed individuals to join together in purchasing health insurance.
June 21, 2018 Read More
  Euro Sign European Central Bank

KBRA Reports on Eurozone Investment Flow

Kroll Bond Rating Agency (KBRA) recently released a new macro-market commentary titled "Eurozone Investment: Quality over Quantity." The report discusses Europe's relatively disappointing aggregated investment flow data since the global financial crisis.
June 20, 2018 Read More
  Bruce Wright

Captive Insurance Risk Pooling Explained

According to Bruce Wright of Eversheds Sutherland, risk pools in captives allow organizations to spread risk and provide for a tax benefit. Risk pools provide unrelated risk to a captive insurer so the parent corporation can take a deduction for premium paid to the captive using insurance accounting.
June 20, 2018 Read More
  Justice 480x377

US Tax Court Finds Deficiencies in "Reserve" Captive Arrangement

In a new opinion, the US Tax Court found that Reserve Mechanical Corp., a captive insurer incorporated in Anguilla and owned by Peak Casualty Holdings, LLC, failed to qualify as an insurance company for federal income tax purposes under Internal Revenue Code section 501(c)(15).
June 19, 2018 Read More
  Climbing corporate Stairs 480x377

JLT Re Builds Captive Insurance Expertise in North America

Todd Burgener will join JLT Re to serve as executive vice president in Chicago, working closely with healthcare captive clients and prospects. Mr. Burgener is tasked with developing tailored risk transfer solutions that respond to the changing healthcare landscape.
June 19, 2018 Read More
  Bulldozer 480x377

Swiss Re's Latest Sigma Study Focuses on Construction Sector

According to the latest sigma study from Swiss Re, global engineering insurance underwriting performance has deteriorated recently, with premium rates declining and claims rising in some construction sectors. Urbanization, the replacement of aging infrastructure, and the development of renewable energy sources should all promote construction spending and engineering insurance demand.
June 18, 2018 Read More
  Board Room Table 600x300

Five Steps for Onboarding New Directors

Director turnover is accelerating in the captive insurance industry. What are the key steps you can take to onboard new directors? We'll explore these ideas in detail and provide our own commentary.
June 18, 2018 Read More
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