Doug Butler, partner, MIJS law firm, which specializes in issues related to captive insurance companies, said the Internal Revenue Service is looking closely to determine whether 831(b) captives meet requirements.
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Small Captives Poised for Higher Limits, Greater Scrutiny
Delaware's Kinion: Changes in Federal Tax Law Spark Captive Activity
MIJS' Butler: Small Captives at Higher Risk of IRS Audits
Attorney Rennick: Delaware Expands Risk Options With Series Captives
Tennessee's Whitehouse: State Sees Growth in Health Captives
Capstone's Feldman Advises Caution When Considering Cell Captives
DCIA's Teichman: Delaware Bill Would Allow Captives to Sit Dormant
SRS' Theriault: Stop-Loss Concerns Drive Interest in Captives
Elevate's Messick: Higher Limits Make 831(b) Captives More Attractive