Adkisson's Captive Insurance Companies

An Introduction to Captives, Closely-Held Insurance Companies and Risk Retention Groups, with supporting website at http://www.captiveinsurancecompanies.com

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TAX ISSUES

Selected tax issues in alternative risk management and for captives
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  • No new posts Tax Issues Generally
    Discussion of tax issues relating to captives and other alternative risk transfer and management issues other than those listed in one of the forums below.
    4 Topics
    4 Posts
    Last post by Jay View the latest post
    Sun Dec 14, 2008 10:07 am
  • No new posts Federal Risk Shifting and Insurance Contracts
    Discussion of the federal tax law requirements for "insurance" as they relate to the shifting of risks and what constitutes a valid insurance contract as opposed to an economic hedge.
    1 Topics
    1 Posts
    Last post by Jay View the latest post
    Tue Nov 25, 2008 5:46 pm
  • No new posts Federal Risk Distribution
    Discussion of the federal tax law requirements of risk distribution, including what does and does not qualify for the 12+ affiliate safe harbor, and attribution issues.
    6 Topics
    8 Posts
    Last post by frieda View the latest post
    Thu Jul 29, 2010 10:56 am
  • No new posts Federal Excise Taxes on Insurance
    Discussion of the federal excise taxes on insurance premiums paid, including premiums paid to offshore captive insurance companies
    1 Topics
    0 Posts
    Last post by Jay View the latest post
    Sun Dec 14, 2008 10:18 am
  • No new posts 831(b) Election
    Discussion of the 831(b) election for insurance companies whose annual net premium income does not exceed $1.2 million per year.
    2 Topics
    3 Posts
    Last post by frieda View the latest post
    Sun Aug 15, 2010 8:12 am
  • No new posts 501(c)(15) Exempt Insurance Companies
    Discussion of insurance companies qualifying for exempt treatment under IRC section 501(c)(15) for gross receipts not exceeding $600,000 per year of which at least half those receipts are premium income.
    8 Topics
    8 Posts
    Last post by Jay View the latest post
    Tue Dec 16, 2008 11:36 am
  • No new posts State Income Tax and Independently Procured Tax Issues
    Discussion of state income tax issues for alternative risk management transactions and captives, including whether out-of-state captives are subject to state income tax and whether a state may assess a premium tax or independently procured tax to premiums paid to captives.
    2 Topics
    2 Posts
    Last post by Jay View the latest post
    Sun Mar 22, 2009 9:30 am
  • No new posts Foreign Captives and Tax Treaties
    Discussion of the unique reporting requirements for U.S.-owned foreign captives, and the tax treaties between the United States and foreign countries as such treaties may impact captive insurance arrangements. Includes discussion of the 953(d) election.
    6 Topics
    6 Posts
    Last post by Jay View the latest post
    Sun Dec 14, 2008 10:18 am
  • No new posts Tax Reporting and Audits
    Discussion of the tax reporting of U.S.-owned captive insurance companies, both domestic and foreign, and audit procedures and experiences.
    3 Topics
    2 Posts
    Last post by Jay View the latest post
    Sun Dec 14, 2008 8:54 am
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