Captive Videos

Insuring Unique Risks in a Captive

May 22, 2025

Captive insurance companies can be used to insure just about any risk to which a parent company is exposed. Read More


What Makes a Captive Insurance Company Successful

April 25, 2025

Jeremy Colombik, president of Management Services International, states that five factors come into play to make a captive insurance company successful: (1) determining the type of risk to put into the captive (actuaries/underwriters), (2) minimizing commercial insurance costs, (3) better risk management, (4) increasing risk awareness, and (5) tax benefits. Read More


Insights into the Avrahami and Feedback Decision

April 24, 2025

The US Tax Court decided two cases, Avrahami v. Commissioner and Feedback v. Commissioner, and the formation and operation of a captive insurer. Read More


Collateral for Captive Insurers

March 21, 2025

Martin Ellis, manager of Comerica Bank's Captive Insurance Group, says captive insurers mainly use letters of credit and reinsurance trusts for collateral. Read More


"Insurance Risk" as a Tax-Deductibility Requirement

February 13, 2025

As touched on in the video "Tax-Deductibility of Captive Insurance Premiums," P. Bruce Wright of Eversheds Sutherland (US) LLP expands on what qualifies as a true insurance risk for regulatory and tax-deduction purposes. One of the most important factors is determining if there is an insurable interest. Read More