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Alan Fine of Brown Smith Wallace explains how the industry should proceed after the Avrahami court case ruling
Dana Hentges Sheridan, general counsel and chief compliance officer at Active Captive Management, provides insight into the differences between business risks and insurance risks
Unscrupulous micro captive managers and their motley crews might have walked their last plank following the ruling in the good ship Avrahami. Becky Butcher reports
John Dies and Steve Miller of alliantgroup analyse the Avrahami tax court case decision, and warn captives to take a look at their own programmes
US captive insurance association leaders discuss the present challenges and future of the business, as federal policy confuses and SME growth continues
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
The IRS labelled micro captives as ‘transactions of interest’ last year. Alan Fine of Brown Smith Wallace outlines who is involved and what is required
When deciding whether to form a captive, risk coverage should come first, financial benefits second, according to Steven Lonergan of Capstone Associated Services