Captive Videos

Insights into the Avrahami and Feedback Decision

April 24, 2025

The US Tax Court decided two cases, Avrahami v. Commissioner and Feedback v. Commissioner, and the formation and operation of a captive insurer. Read More


Collateral for Captive Insurers

March 21, 2025

Martin Ellis, manager of Comerica Bank's Captive Insurance Group, says captive insurers mainly use letters of credit and reinsurance trusts for collateral. Read More


Healthcare Liability Captives a Significant Segment of the Captive Industry

March 3, 2025

Healthcare liability captive insurers represent a significant segment of the captive industry and are becoming even more so under accountable care, says Michael Maglaras, principal at Michael Maglaras & Company, in this video on healthcare liability captives. Read More


"Insurance Risk" as a Tax-Deductibility Requirement

February 13, 2025

As touched on in the video "Tax-Deductibility of Captive Insurance Premiums," P. Bruce Wright of Eversheds Sutherland (US) LLP expands on what qualifies as a true insurance risk for regulatory and tax-deduction purposes. One of the most important factors is determining if there is an insurable interest. Read More


Tax-Deductibility of Captive Insurance Premiums

February 11, 2025

P. Bruce Wright of Eversheds Sutherland (US) LLP explains what is required of an insurance contract in order for a captive to deduct its insurance premiums for tax purposes. Read More