Us Captive Insurance Law
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| Author | : F. Hale Stewart |
| Publisher | : iUniverse |
| Total Pages | : 225 |
| Release | : 2015-02-18 |
| Genre | : Business & Economics |
| ISBN | : 1491750146 |
This is the first book on captive insurance which informs the reader whether or not he should form a captive insurance company, how to run it along with an explanation of the tax issues associated with running a property and casualty insurance company. In addition, the reader is taken through an entire case law history of captive insurance to better enable him to understand the issues related to forming a captive insurance company. New with this edition is a lengthy section by Beckett G. Cantley addressing special IRS considerations about which the captive owner and/or practitioner should be aware. These include the applicability of certain judicial and statutory anti-avoidance doctrines applied by the IRS and courts to disallow certain tax benefits associated with captive transactions that exploit the Internal Revenue Code in a manner not intended or contemplated by Congress.
| Author | : F. Hale Stewart JD LLM CAM CWM CTEP |
| Publisher | : iUniverse |
| Total Pages | : 237 |
| Release | : 2011-01-04 |
| Genre | : Business & Economics |
| ISBN | : 1450277950 |
This is the first book on captive insurance which thoroughly examines the relevant issues associated with starting a captive insurance company. Part I begins with a description of the companies most likely to benefit from a captive program. This is followed by a detailed outline and explanation of the formation process and ends with an overview of the tax issues encountered by a property and casualty insurance company. Part II presents the first in-depth historical analysis of the entire history of U.S. captive insurance case law. It begins with the reserve cases of the early 20th century and is followed by the flood plane cases of the 1950s, the I.R.S. victories of the 1980s, the taxpayer victories of the 1990s and the I.R.S. safe harbor Revenue Rulings of the early 2000s. With over 950 footnotes and 40 sources, this is the most complete treatment of captive insurance to date.
| Author | : F. Hale Stewart JD. LL.M. |
| Publisher | : iUniverse |
| Total Pages | : 29 |
| Release | : 2017-12-05 |
| Genre | : Business & Economics |
| ISBN | : 1532035721 |
This is written to be the readers first book on captive insurance. It avoids legal and industry jargon, instead using straightforward language to quickly and efficiently explain how captives started and how a business can use a captive insurer to supplement its existing risk management program.
| Author | : Peter J. Strauss |
| Publisher | : Author House |
| Total Pages | : 165 |
| Release | : 2011-10-06 |
| Genre | : Law |
| ISBN | : 1467038644 |
The Definitive Guide to Captive Insurance Companies: What Every Small Business Owner Needs To Know About Creating and Implementing a Captive Americas top corporate estate, tax and asset protection attorney provides readers with true insight on multiple key sophisticated planning techniques for small business owners implementing captive insurance companies. The Definitive Guide to Captive Insurance Companies will provide readers with the ability to: - Reduce income taxation, - Increase cashflow, - Self-insure, - Protect personal and business assets, and - Enhance estate planning.
| Author | : David J. Slenn |
| Publisher | : American Bar Association |
| Total Pages | : 0 |
| Release | : 2018 |
| Genre | : Business & Economics |
| ISBN | : 9781641050852 |
To help lawyers decipher the intricacies of captive insurance, this guidebook begins with a discussion of types of captives and addresses how to approach whether a captive makes sense for a business owner. The book focuses on various aspects of the captive's operation and management--from taxation, special uses, and regulation to eventual exit and potential tax litigation issues. Captive insurance covers legal and non-legal practice areas such as taxation (domestic, foreign, state, and local), insurance (regulatory, coverage, and reinsurance), securities, commercial transactions, employee benefits, tax controversy, actuarial science, underwriting, and more.
| Author | : Matthew Queen |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2020-10-07 |
| Genre | : Business & Economics |
| ISBN | : 9781641053679 |
Insurance is a sophisticated financial vehicle that can be best understood through the lens of risk management. Experiencing dramatic growth, captive insurance is owned and controlled by its insureds, pooling the risks of its owners. Captive insurance provides businesses with unmatched flexibility regarding coverage, claims, premium, and control, while also offering advantages such as lucrative dividends and innovative financing techniques. This state-of-the-art guide traces the development of small captive insurance and addresses how to set up and properly manage a captive. Modern Captive Insurance: A Legal Guide to Formation, Operation, and Exit Strategies, begins with an overview of what captive insurance is and detail the advantages in setting up a captive for a range of different business situations. Chapters explain how to incorporate and start up a new captive insurance program, including basic terminology and the roles different professionals play in running captive programs. Captive insurance is an intricate yet effective risk management strategy. For guidance in properly establishing a captive, the authors address critical issues evaluated by the IRS, such as risk shifting and distribution, and explore ethical considerations arising out of off-shore captive management, such as how to identify money laundering red flags and how to properly manage the investments of reserves. Modern Captive Insurance takes an in-depth look at the topics and issues that are common in insurance and in businesses, but are often handled differently for captives, such as: Financial statements, investments, and financial ratings Policy drafting and coverage Risk pools and structuring the pooling arrangement to be valid Federal, state and local taxation Tax-exempt organizations Risk retention groups (RRP) Reinsurance, and more Table of Contents Chapter 1: Captive Company Formation Chapter 2: Captives and Capitalists Chapter 3: Risk Pools Chapter 4: Financial Statements, Investments, and Financial Ratings Chapter 5: Policy Drafting and Coverage Chapter 6: Underwriting and Claims Reserving Chapter 7: Federal Income Tax and Captives Chapter 8: State and Local Captive Insurance Issues Chapter 9: Tax-Exempt Organizations and Captive Insurance Chapter 10: Risk Retention Groups and How They Work Chapter 11: Reinsurance Chapter 12: Workers' Compensation and the Grand Bargain Chapter 13: Employee Benefits Conclusion Table of Cases and Index
| Author | : James F. Perna |
| Publisher | : |
| Total Pages | : 34 |
| Release | : 2012 |
| Genre | : Insurance companies |
| ISBN | : 9780982353813 |
| Author | : Michael Lustig |
| Publisher | : |
| Total Pages | : |
| Release | : 2006 |
| Genre | : |
| ISBN | : 9781933891262 |
| Author | : Bradley W. Matthiesen |
| Publisher | : Juris Publishing, Inc. |
| Total Pages | : 34 |
| Release | : 2014-01-01 |
| Genre | : Law |
| ISBN | : 1578233380 |
Fundamentals of Insurance Coverage in All 50 States is a unique compendium and overview of all aspects of insurance coverage law in every state, with a special emphasis on some of the unique aspects of insurance coverage involving environmental claims. The treatise utilizes and cites state and federal statutes, insurance regulations, and case law from every state, as a framework for a unique and unprecedented treatment of this complicated subject. The book is designed specifically for insurance claims handlers and supervisors who have responsibility for or occasion to deal with coverage issues relating to third-party defense litigation, first-party claims litigation, and reservation of rights scenarios. In addition to being an excellent and easy to understand primer on coverage issues and the basic insurance contract, this book is suitable for both the inexperienced claims professional and the seasoned veteran. It is also the perfect "starting point" for any research or litigation briefing by trial lawyers, defense counsel, or in-house insurance counsel. It is a must for anyone with multi-state responsibilities. Fundamentals of Insurance Coverage in All 50 States compile all of the relevant law, regulations and case decisions from all 50 states into one easy to understand and easy to use reference book, the first place a lawyer or claims handler should turn when coverage matters rear their ugly heads. The book intentionally omits references to federal law, which plays a very limited role in insurance regulation, except insofar as it may be necessary to clarify issues of state law. The book is a comprehensive treatment of all coverage issues that the average insurance lawyer, claims handler or supervisor might be expected to run across in any given situation. This one of a kind treatise covers the following issues in all 50 jurisdictions: • Understanding Contracts of Insurance • Law Governing Insurance Policies • Tackling Ambiguity and Interpretation of Policies • General Contract Rules for Interpretation • Rights and Obligations of Contracting Parties • Limitations of the "Construed against Drafter" Rule • The Extent of Risks and Coverages • Good Faith and Fair Dealing; Bad Faith • Basic Policy Defenses • Cooperation of the Insured • Failure to Pay Premiums • Environmental Issues and Related Insurance Law
| Author | : Arvid Aage Skaar |
| Publisher | : |
| Total Pages | : 350 |
| Release | : 1998 |
| Genre | : Business & Economics |
| ISBN | : |
Analysis of the tax treatment of premiums paid to captives. Case law from the US, Germany, the Netherlands, Norway and Australia are compared in order to establish the conditions under which a captive is considered to be a bona fide insurance company. The application of the generally accepted transfer pricing methods is discussed, such as the comparable uncontrolled price method, the cost-plus method and the transactional net margin method, in calculating the arm's length premium rate. Administrative practice in Norway dealing with captives in the oil industry is the point of departure for this discussion.
