A judge ruled the IRS can't classify micro-captive insurance as a listed transaction, but allowed classifying it as a ...

Admin, a leading 831(b) Plan manager, is responding to a major federal court decision that came down on April 15 out of Houston that struck down the IRS's most punitive classification of micro captive ...

Persistent inflation globally, coupled with a rise in natural disasters, continued disruptions in global operations and shifting political conflicts have exacerbated the challenges facing ...

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”) ...

The Internal Revenue Service issued a notice Friday giving some breathing room to participants and advisors involved with micro-captive insurance companies. However, the micro-captive insurance ...

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As the founder of Financial Management Services of America LLC, with offices in Louisiana, Florida, Iowa and Texas, I know how difficult it is for small businesses to find affordable, flexible ...

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 ...

.02 Cases in Which Captive Enters into the Contract with Insured .03 Cases in Which Insured and Captive Use an Intermediary Company ...