Catching Up on the Changing Landscape Regarding “Micro” Captive Insurance Companies

Tax   |   Tax Litigation & Controversy   |   May 1, 2017
Share Share Page

Carlton Fields Shareholder Richard Euliss authored an article in the Journal of Tax and Practice Procedure titled, “Catching Up on the Changing Landscape Regarding “Micro” Captive Insurance Companies and the IRS’s Strategy for Curbing Perceived Abuse.” The article,examines six areas involving micro captive insurance companies:

1. What is a captive insurance company?
2. How Tax Code has traditionally provided favorable treatment to captives.
3. The seminal standards applied by the IRS and courts to test whether a captive is qualified for such treatment.
4. How taxpayers used that version of the law for tax avoidance.
5. The IRS and Congressional responses to curb perceived abuses.
6. Things to consider going forward.


READ the article.

Subscribe to Publications

Media Inquiries

Contact the Media Team


The information on this website is presented as a service for our clients and Internet users and is not intended to be legal advice, nor should you consider it as such. Although we welcome your inquiries, please keep in mind that merely contacting us will not establish an attorney-client relationship between us. Consequently, you should not convey any confidential information to us until a formal attorney-client relationship has been established. Please remember that electronic correspondence on the internet is not secure and that you should not include sensitive or confidential information in messages. With that in mind, we look forward to hearing from you.