Celia Clark, the lawyer that helped to form the micro captive insurance company in the landmark Avrahami case, has filed a lawsuit against the Internal Revenue Service seeking refund for the partial payment of penalties
Micro captives have taken another knock back in the latest US tax court ruling involving Caylor Land & Development and the Internal Revenue Service
Micro captives were not listed on the Internal Revenue Service’s 2020 ‘Dirty Dozen’ list of tax scams, for the first time in five years
Benyamin and Orna Avrahami have launched a class-action lawsuit against the original owner of the captive at the centre of Avrahami v Commissioner of Internal Revenue case
The IRS has listed micro captives on its dirty dozen list of "tax scams to avoid" for the fifth consecutive year
The Captive Insurance Companies Association (CICA) has released a new guidance reviewing the structure and use of risk pools
Capstone Associated has published its fourth commentary in response to the opinion of the US Tax Court in the Reserve Mechanical Corporation v Commissioner of Internal Revenue case
The Reserve Mechanical US Tax Court case offers the captive insurance industry many opportunities to mature, according to Ryan Work, vice president, government relations at SIIA
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
