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Going for gold

Industry experts discuss 2023’s captive market performance, trends and developments and share predictions for the coming year

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Safeguarding with captives

Industry experts discuss the increase in business interruption coverage after the COVID-19 pandemic caused large disruption for many firms worldwide

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IRS’ decision under the pandemic magnifying glass

Ryan Work of SIIA discusses the IRS’ ‘ill-timed’ letter to captive insurance companies and the future of business risk as many US states started to institute stay at home orders

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The battle goes on

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

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Reservation for micro captives

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

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Notice 2016-66: Is the IRS repeating the mistakes of the past or learning from them?

Mikhail Raybshteyn, Ann Cammack and Paul H Phillips III of EY break down the controversial notice as the 1 May deadline for reporting the latest transaction of interest rapidly approaches

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