The IRS continues its war on captive insurance through its annual announcement that microcaptive insurance companies remain on the Dirty Dozen list. Yet, the IRS declines to adhere to a coherent ...
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”) ...
A group captive or other captive structure has several benefits for many companies. In this Q&A, Kerr Russell attorney Eric Lark discusses what factors to consider when deciding whether Captive ...
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