Speakers: Randy Zipse, Wesley Sierk, III

Year: 2015

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.