Captive Insurance Demystified
Speakers: Randy Zipse, Wesley Sierk, III
Year: 2015
Body of Knowledge:
Business Planning,
Captive Insurance Companies (CIC)
Competence: Technical |
Level: Advanced |
Session Rating: 4.43
This panel of experts will help sort out the potential uses of captive insurance companies as a planning technique from both an economic and a tax perspective. The panelists will discuss the essential questions of qualification under §831(b) of the code as well as case law and private letter rulings that go to the question of if the arrangement meets the criterion of risk shifting revenue rulings Rev. Rul. 2002-89 and Rev. Proc. 2002-75 It will include an examination of both stand-alone captives and series captives.