All Atlas articles are available from their website Article Index page.

Captive Off-Cuts:

Proof positive that we don't take ourselves too seriously! Captive.com thanks the thoroughly-warped staff at RISKbitz for partnering with us to bring you some of the most hilarious articles to ever hit the insurance world. Nice with a coffee.

"Hugh's Views" Editorial Newsletters by Hugh Rosenbaum...always controversial, always respected, and NEVER boring!

• Issue 15, October 2007: Allocation: A Captive Specialty.
• Issue 14, July 2007: Hugh’s Reflections on Captive Value Added From the UK.
• Issue 13, November 2006: Hugh’s views on the IAIS’ Issues Paper on the Regulation and Supervision of Captive Insurance Companies.
• Issue 12, April 2006: Hugh's Views on Accreditation For Captives -- The First Steps
• Issue 11, February, 2005: Hugh's Views on Reinsurance
• Issue 10, May, 2004: Hugh's Views on the Section 232 Kefuffle
• Issue 9, October, 2003: Hugh's Views on The “Capital Tied up in Captives”
• Issue 8, July, 2003: Hugh's Views on Offshore Domiciles
• Issue 7, May, 2003: Hugh's Views on Agency Captives
• Issue 6, December, 2002: Hugh's Views From Charleston
• Issue 5, November, 2002: Don't Say "Yes" to Captives in the Federal Terrorism Program
• Issue 4, August, 2002: Hugh's Views on D&O Insurance in Captives
• Issue 3, March, 2002: Guarantees and Captives, Part 2
• Issue 2, December, 2001: Guarantees and Captives.
• Issue 1, October, 2001: Hugh comments on some of the crises facing captive owners, and suggests some usual and unusual solutions to them.

• Economic family doctrine isn’t really dead (Proposed taxation treatment for certain types captives, posted October 2, 2007)
• Johnson Lambert's Guide to Captive Insurance In Vermont (Summer 2003 Update)
• Reinsurance Review: Check this out to learn the reinsurance ropes! (2002)
• Association Captives: Renewed Interest in an Old Concept (2002)
• What's Up Front: A Guide to Fronting Arrangements (2002)

Full Menu of Monte's articles

View CICR Index for 1988-December 2007 in searchable PDF to locate the feature article entitled "Protecting the Captive's Directors And Officers" written by Monte Jahnke.

Corporate Governance: Navigating a New Channel: A presentation by Monte Jahnke (Kerr, Russell & Weber), Steve Scammel (Towers-Perrin/CICR), Debbie Lambert (Johnson Lambert), and Alan Fleming (Guernsey Regulator)

PowerPoint Presentation by Monte Jahnke: Captive Governance in a Post-Enron World, from the 6th Annual International Captives Congress, June 2002

Now available: PDF version of Monte's Captive Governance article based on this presentation, reprinted with permission from the November 2002 issue of Captive Insurance Company Reports (CICR).

• DOL Issues Proposed Exemption on Funding Benefits Through A Captive
• The Rules of Insuring Employee Benefits in Captives
• Potential Impact of the Chubb/Hartford Tax Proposal on Risk Retention Groups and Other Group Captives
• Purchasing Insurance from Unlicensed Insurers

Maximizing Shareholder Value (June 2000)

July 2005: Recently, the IRS analyzed 4 hypothetical captive arrangements and concluded that 3 of the 4 lacked risk distribution, a hallmark of “insurance” status. The ruling that clarified this issue was Rev Rul 2005-40.

We asked Tom Jones of McDermott, Will & Emery -- one of captive.com's favorite taxation experts -- to help us explain the impact of this ruling. You can now download Tom's outstanding PowerPoint presentation for his clear, concise insight. For future reference, the link to this presentation will be available from the Learning Center.

Timely article from Tom Jones, along with full IRS pronouncements: New IRS Rulings Clarify Captive Taxation. Captive.com wishes to thank CICA and Tom Jones for sharing this outstanding information.

INDEPENDENTLY PROCURED INSURANCE--TODD SHIPYARDS SAILS ON (April 19, 2002)

Summary of IRS Revenue Ruling 2001-31 and its implications for future captive structures.

• To Milliman's rich index of captive articles and newsletters
• What is a "Reciprocal" or "Reciprocal RRG"?

• Survey on the Alternative Market Reveals Top Issues Facing Risk Management Programs
• The Alternative Insurance Market: A Primer (June 1999)
• Using Enterprise Risk Management Strategies
• The Risk Manager's Role: Evolutionary and Revolutionary
• Offshore Captives and U.S. Taxation

• February 20, 2008: Caroline McDonald from the National Underwriter Magazine shares her article on the IRS Proposal with our readers. See IRS Withdraws Proposed Captive Regulation. In her article, Caroline covers the role of both the CFCI and SIIA in achieving this successful outcome.

  Also, courtesy of National Underwriter, follow this link to Sam Friedman's blog on this topic entitled The Taxman Does Not Cometh. Great stuff!

• January 9, 2008: LaSala To Quit WTC Captive.
• October 30, 2007: New developments on IRS rule change proposal for captives, courtesy of our friends at The National Underwriter. Follow this link to breaking news article, Captive Groups Unite To Warn Of IRS Proposal, by Caroline McDonald
• October 12, 2007: Caroline McDonald at The National Underwriter shares her fine article summarizing Connecticut AG, Richard Blumenthal's, law suit against Guy Carpenter. Follow this link to Hartwig Outlines Flaws In Conn. Guy Carpenter Suit.
• October 9, 2007: New developments on IRS rule change proposal for captives, courtesy of our friends at The National Underwriter. Follow this link to breaking news article, IRS Captive Proposal Blindsides Industry, by Caroline McDonald.

March 5, 2008: 25 Years of Stability in Medical Malpractice. Physicians Reciprocal Exchange stresses risk control for doctors & hospitals; adds captive by Michael J. Moody MBA, ARM, and lots of input from Jeanne Braun, Executive Vice President, Hospitals and Special Programs. This is a great success story that you won't want to miss! Copyright © The Rough Notes Company, Inc. Reprinted with permission.

An Extremely Exclusive Practice: With the benefits of Medical Malpractice Captives becoming ever clearer, Physicians' Reciprocal Insurers' (PRI) Jeanne Braun explains the process involved in setting up an offshore rent-a-captive as well as the advantages of concentrating on just one area of risk. (Posted June 2002)

• Visit the growing Article Index on the Risk Services Data Sheet, to view a January 2005 feature article reproduced with the kind permission of the Risk Retention Reporter: Who Manages Risk Retention Groups Formed in 2004? by Karen Cutts.
• Are States Abusing the Registration Process In Violation of the Liability Risk Retention Act? -- A Risk Retention Reporter interview with John Harkavy and Heather Ross.
• Claims Paid™ Policy Offers Risk Retention Groups a Way To Access Insurance Costs on a Real-Time Basis by Robert Bates, Peter Kezirian, and Troy Winch.
• Jon Harkavy -- Lobbyist Committed to Development of Alternative Risk Market
• A Hybrid Risk Financing Option: Combining Large Deductible Plan With Captive Insurer for Comp Cover

Articles - February 2007. Visit the Taft Companies Data Sheet for the latest articles posted that might not have made it to this page yet!

• Right Answer, Right Time by Dick Goff, Reprinted with kind permission of Captive and ART Review, December/January 2007 issue.
  
• Broad Appeal by Dick Goff - Reprinted with kind permission of Captive and ART Review, DC 2007 issue.

29 September 2004: Captive Insurance Company Glossary. This glossary seeks to clarify some of the terms and jargon used in the captive insurance marketplace. The intent is to provide a basic understanding of terms for those unfamiliar with the terminology and a common reference point for others engaged in more advanced areas of captive application and theory. In general, this glossary has a U.S. perspective and presents explanations rather than definitions.

27 August 2004: "Captives 101: Managing Cost and Risk." This primer defines captives and discusses the forms they can take. The white paper also describes captive operations, and explores the reasons for forming a captive, along with the issues to consider in determining whether a captive is right for your organization.

Corporate Governance: Navigating a New Channel: A presentation by Monte Jahnke (Kerr, Russell & Weber), Steve Scammel (Towers-Perrin/CICR), Debbie Lambert (Johnson Lambert), and Alan Fleming (Guernsey Regulator)

TRACS: The Road to Successful Captive Management

• A special reprint from Risk Retention Reporter: Sources of Capital for Risk Retention Groups -- A Risk Retention Reporter Interview with Andrew Sargeant (June 2003)
• Memo from Andrew Sargeant regarding The Terrorism Act (January 22, 2003)
• The Choice is Yours -- written for agents who are considering involvement in the Alternative Market (January 22, 1999)
• The Captive Manager Choice (July 17, 1998)