Finance, Investments, and Accounting

Risk Shifting as a Tax-Deductibility Requirement

February 17, 2016

Linking back to another video, "Tax-Deductibility of Captive Insurance Premiums," P. Bruce Wright of Eversheds Sutherland (US) LLP explains that for an insurance transaction to occur, risk transfer or risk shifting from one party to another and risk distribution are required. Several high-profile cases are also reviewed in this video. Read More


Strategy of Using Multiple Captives

February 17, 2016

John S. Alberici, of Alberici Corporation, discusses factors that come into play when determining a successful strategy for using multiple captive insurers and discusses how coverage type focus (strategic or tactical) and frequency and severity profiles can help when determining placement of coverages in multiple captives. Read More


Taxation of Cell Captives

February 17, 2016

P. Bruce Wright of Eversheds Sutherland (US) LLP discusses the evolution of cell captive insurance companies in this video. Mr. Wright touches on tax-deductibility aspects and general taxation aspects as well as some of the complexities surrounding onshore and offshore cell captive taxation. Read More


Tax-Deductibility of Captive Insurance Premiums

February 17, 2016

P. Bruce Wright of Eversheds Sutherland (US) LLP explains what is required of an insurance contract in order for a captive to deduct its insurance premiums for tax purposes. Read More


Why Is Tax-Deductibility of Captive Premiums Important

February 17, 2016

Tax-deductibility of premiums is a key issue for captive insurance companies, and in this video P. Bruce Wright of Eversheds Sutherland (US) LLP discusses how timing is the key factor in this equation. Read More