Tax Compliance and Structuring Tips for Captive Insurance Companies

On this episode of The Edge of Risk by IRMI, Allan Autry, CPA, and partner at Johnson Lambert, shares essential tax compliance insights for captive insurance companies. With hundreds of captives under his team's guidance, Mr. Autry outlines what it takes to qualify as insurance for tax purposes, why some captives don't—and shouldn't—seek that status, and how structural shifts can trigger unintended tax consequences. He also highlights key pitfalls, such as third-party risk thresholds and related-party loans, and explains how regulatory and tax perspectives can diverge. Whether you're a captive owner, adviser, or industry stakeholder, this episode delivers timely guidance on tax compliance and evolving risk strategy.