Captive Insurance Issues and Trends 2017
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IRS declares 831(b) captives as transactions of interest requiring specified information disclosure in Notice 2016-66.
The Delaware insurance commissioner has approved two "limited and streamlined" application procedures to make it easier for captive insurers to comply with the Protecting Americans from Tax Hikes (PATH) Act.
The lead article in the September 2016 issue of "Captive Insurance Company Reports" provides a firsthand look into how the expanding use of telemedicine works across state lines and the complexities associated with the multiple layers of regulation.
The lead article in the July issue of the Captive Insurance Company Reports (CICR) provides an analysis of a decision by the U.S. District Court for the Eastern District of Washington. It details why the court concluded that the net income of a nonprofit self-insurance pool in Washington state was not exempt from federal taxation, either under the doctrine of implied state government immunity or under section 115 of the Internal Revenue Code. The analysis was prepared by the Sutherland Asbill & Brennan tax department.
In the lead article in the June 2016 issue of "Captive Insurance Company Reports" ("CICR"), Paul Wagner, vice president of Alternative Risk of AGL, provides a case study that answers questions related to how to cost-effectively implement employee benefits and build an enterprise risk management (ERM) template.
The Sutherland Asbill & Brennan tax department team provides an in-depth analysis of the March 2016 Internal Revenue Service (IRS) Letter Ruling 201609008 in the lead article in the May 2016 issue of "Captive Insurance Company Reports" ("CICR").
Internal Revenue Service ruling specifies types of coverage that do not qualify as insurance risk for determining tax-deductibility of premiums paid to a captive insurer.
Captive.com readers know our interest in how the capital markets and, more specifically, insurance-linked securities (ILS) are transforming traditional reinsurance. These two topics are featured in the March 2016 issue of Captive Insurance Company Reports (CICR).
Two of the featured articles in the February 2016 issue of "Captive Insurance Company Reports" ("CICR") focus on the December 2015 congressional action that amended the insurer tax exemption provisions contained in section 831(b) of the tax code.
This is a New Year reminder that the World Captive Forum (WCF) is scheduled for January 31–February 3, 2016, at the Boca Raton Resort and Club in Boca Raton, Florida. The WCF will be celebrating its 25th anniversary as one of the longest running international captive conferences in the world.