Regulation and Oversight

Arizona HB 2193 revises captive insurance statutes by introducing a dormant status for inactive captives, lowering capital requirements for protected cells, and updating governance language to include LLC-managed captives. These changes modernize Arizona's framework and support varied captive structures and operational needs. Read More

This article explores how the Internal Revenue Service (IRS) is ramping up scrutiny of micro-captive insurance companies through audits, litigation, and new 831(b) disclosure rules. Drawing from a 2025 conference session, it outlines what recent developments mean for compliance and how captives and advisers can respond with stronger governance and documentation.  Read More

Global insurers will face increasing regulatory costs due to structural shifts in the life sector, climate change, and artificial intelligence as insurance industry regulators intensify their response to growing risks, according to Fitch Ratings. Changes in life insurance regulations might have the greater near-term impact. Read More

Explore key metrics for defining a captive domicile's success. From number of captives licensed to regulator quality, uncover keys for informed decisions. Read More

House Bill 348 modernizes Georgia's captive insurance laws by expanding reinsurance options, redefining controlled unaffiliated businesses, and introducing the role of sponsors for limited purpose subsidiaries. The bill removes restrictions on insurance types captives can offer, increasing flexibility and making Georgia a more attractive domicile for captive insurers. Read More