Discover how captive insurance companies help parent firms manage unique risks, offer tax advantages, and control costs. Learn their benefits and challenges.

A captive agent is an insurance agent who only works for one insurance company and is paid by that one company, either by ...

Tax Court upholds 40% IRS penalties in Kadau II microcaptive case, citing lack of economic substance, circular funds, and ...

Certain micro-captive transactions are back to being reportable. On January 14, 2025, the Treasury Department and the Internal Revenue Service (“IRS”) published final regulations (the “Regulations”) ...

Every year, the members of the Vermont Captive Insurance Association’s legislative committee and the Vermont Department of Financial Regulation (the “DFR”) work to improve Vermont’s captive insurance ...