Click here to read May 2014 IRS rulings on Employee Benefit Captive Reinsurance Arrangements
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Captive Management Best Practice Standards, March 2014, Captive Review, by Tom Cifelli
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Feeding Trolls, an excellent article discussing life insurance and many other controversial issues facing the captive industry as of spring 2014
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IRS Noose Starting to Tighten on Sham Risk Pools
by Jay Adkisson
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Click on this Journal of Accountancy article addressing captive insurance and estate planning
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Click on this legal article discussing Captive Business and Estate Planning
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Documenting the Non-Tax Business
Purpose and Economic Substance of 831(b) Captives – Impact of the New Codified
Economic Substance Doctrine