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John Dies, alliantgroup’s managing director of tax controversy, has been appointed to the American Bar Association’s (ABA) Captive Insurance Committee
Captives that are “poorly designed and half-heartedly managed” such as the entity at dispute in the Avrahami litigation are “destined to fail”, Capstone’s Lance McNeel has said
The US Tax Court’s ruling in Avrahami might not be the victory for the IRS that everyone thinks it is, according to Stewart Feldman, CEO and general counsel of Capstone Associated Services
The ruling of the Avrahami vs Commissioner of Internal Revenue court case finally provides additional clarity for captives organised under Section 831(b), according to Anne Marie Towle of JLT
The US Tax Court’s decision to back the Internal Revenue Service in its dispute with Benyamin and Orna Avrahami over their micro captive should encourage those involved in similar arrangements to revisit them
The US Tax Court has backed the Internal Revenue Service’s decision to deny Benyamin and Orna Avrahami access to the Internal Revenue Code Section 831(b) election for certain financial years
A decision from the US Tax Court in the closely watched Avrahami litigation is expected soon, according to experts
The Self-Insurance Institute of America (SIIA) has “respectfully requested” in a letter to the Internal Revenue Service (IRS) that it suspends Notice 2016-66, because it is “premature”...
As the IRS’ battle against micro-captives continues, industry experts discuss the latest settlement offer made by the IRS and what its next move could be
Turnberry Isle played host to the first major captive conference of the year, welcoming 330 delegates to Florida to explore what may be in store for captives over the course of 2019
Delaware backed up an ace 2017 with steady growth last year, and with the recent addition of the conditional licensing leglisation the domicile’s growth looks set to continue
In June, the US Tax Court’s ruling in the Reserve Mechanical case signified another win for the IRS in its campaign against micro captives. Find out how the industry reacted
Michael Low and Alan Fine preview the Western Region Captive Insurance Conference, break down what the schedule has to offer, and discuss what delegates can expect
Eric Lark of Kerr Russell discusses group captives, what they offer and their best practices, emphasising the importance of members educating themselves on all aspects of captives
The IRS’s attempt to put a stop to unlawful micro captives means legitimate captives will be caught up as collateral, Vivian Hoard, partner at Taylor English, explains that good captives need to stand up and fight their case
Dan Towle, president of CICA, discusses what attendees can expect from this year’s conference in Arizona
