Captive insurance

Ten Favorite Things About Captive Insurance Companies

A couple of weeks ago, I wrote an article on my 10 pet peeves regarding captive insurance companies, entitled Tax Shelters, Nebraska Hurricanes And Other [...]

IRS increases its scrutiny of captive insurance arrangements

Internal Revenue Service scrutiny of captive insurance arrangements is increasing, and much of it is aimed at small captives utilizing the 831(b) tax election, [...]