Captive Insurance Basics


A captive insurer is an insurance company that is wholly owned and controlled by its insureds; its primary purpose is to insure the risks of its owners, and its insureds benefit from the captive insurer’s underwriting profits. Below you will find links to articles and information that delve into the benefits and disadvantages of captives, how to determine whether they are a good risk finance solution for your organization, where to headquarter them, and how to use them effectively.

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Articles and Information on Captive Insurance from IRMI®

What Is Captive Insurance?
How To Set Up a Captive Insurance Company: A 5-Step Primer
What Are the Key Elements of a Captive Feasibility Study?
How Do You Choose a Captive Domicile?
What Is a Reciprocal Insurance Company, and How Is It Taxed?
When Are Premiums Paid to a Captive Insurance Company Deductible for Federal Income Tax Purposes?
The Basics of the 831(b) Election for Captives
What Is a Fronting Arrangement and Why Do Captives Use Them?
What Is a Micro-Captive?
What Is a Protected or Segregated Cell Captive?
What Are Association and Group Captives?
Group Captives, Cell Captives, and Risk Pooling Arrangements Guide
Risk Retention Groups: A Basic Overview
Employee Benefits Coverage in Captives
Reinsurance for Captives
What Are Insurance-Linked Securities?
50 Reinsurance Cases Every Risk Professional Should Know
Captive Glossary: accident year experience to cut-through clause (A-C)
Captive Glossary: declarations to joint and several liability (D-J)
CaptiveGlossary: layer to quota share (L-Q)
Captive Glossary: rate to Yellow Book (R-Y)

Articles on Captive Insurance from Our Sponsors and Others

The Case for Centralized In-House Loss Control with Captive Insurance
A Guide to Actuarial Reports
A Deep Dive into the Casualty Group Captive Space with Duke Niedringhaus and Rob Walling
Which Should Be Used by Risk Retention Groups: GAAP (Generally Accepted Accounting Principles) or SAP (Statutory Accounting Principles)?
Jon Harkavy--Outspoken Advocate for the Captive Industry
Segregated Portfolio Companies--Glorified Rent-a-Captives?
Captives: Why or Why Not?
What's Up Front: A Guide to Fronting Arrangements
Reinsurance Basics for Captives 

Links to Sponsor and Other Resources

Benefits of Starting a Captive Video by Brown Smith Wallace
Captive Insurance Articles on IRMI.com
Captive Webinar Archives of SRS
Comerica Bank Captive Learning Center
Glossary of Insurance and Risk Management Terms