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THE CAPTIVE TRIBUNE- U.S. Captive Partners & Associates eNewsletters:
2024 Newsletters
Archived Newsletters
THE CAPTIVE TRIBUNE- U.S. Captive Partners & Associates eNewsletter Archive:
December 2023
November 2023
October 2023
September 2023
August 2023
July 2023
June 2023
May 2023
April 2023
March 2023
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December 2022
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December 2019
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January/ February 2019
December 2018
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March/ April 2018
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December 2017
October/ November 2017
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August 2017
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December 2016
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May/ June 2016
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November/ December 2015
October 2015
September 2015
August 2015
July 2015
June 2015
May 2015
April 2015
March 2015
February 2015
January 2015
December 2014
November 2014
October 2014
September 2014
August 2014
July 2014
June 2014
CAPTIVE ARTICLES: (Click links below to open article)
20 Captive Myths – Captive Review
How To Set Up a Captive Insurance Company: A 5-Step Primer –Captive.com
Do 831(b)s Right or Don’t Do Them at All– CICA
A Captive Insurance Company Offers Financial Benefits, if Not Abused – Wealth Matters – NY Times
Companies Grab Cash from Captives – CFO.com
A Growing Multidisciplinary Practice: Captive Insurance and Wealth Planning – Business Law Today
IRS Increases Scrutiny of Captive Insurance – Forbes
Ten Favorite Things About Captive Insurance Companies – Forbes
A Niche for the Middle Market– Captive Insurance
How and Why of Setting up a Captive – Insurance News Net Magazine
More Captives May Move Onshore – Intelligent Insurer
MTA Partially Insured– Business Insurance
Tennessee Captive Insurance Industry Thrives in 2013 – Captive.com
CASE LAW:
United Parcel Service v. Commissioner 2001
Sears, Roebuck & Co. v. Commissioner 1992
Ocean Drilling & Exploration Co. v. U.S. 1991 (Affirmed 1993) Malone & Hyde, Inc. v. Commissioner 1995
Humana Inc. v. Commissioner 1989
Harper Group v Commissioner IRS 11-05-92 Gulf Oil Corp v. Commissioner 1990
Dow Chemical v. Rylander 2001
Americo Inc v Commissioner IRS 11-05-92
IRS Revenue Notices & Rulings:
Irb 2002-44
Notice 2002-70
Notice 2003-35
Notice 2004-64
Notice 2004-65
Notice 2005-49
PLR 201126036 Client Lacks Risk Distribution
Proposed Regulations – REG 119921-09
Revenue Procedure 2002-75 – Advance rulings – areas of non-issuance
Revenue Ruling 78-338
Revenue Ruling 2001-31
Revenue Ruling 2002-75 – Annuities Revenue Ruling 2002-89
Revenue Ruling 2002-90
Revenue Ruling 2002-91
Revenue Ruling 2005-40
Revenue Ruling 2008-8
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