Captive Basics

What To Expect from an Actuarial Analysis

August 19, 2024

An actuarial analysis estimates a company's unpaid insurance losses, offering insight into funds needed for claims. This analysis is crucial for companies retaining significant insurance risks and can help determine the benefits of forming a captive insurance company to manage these risks more effectively. Read More


953(d) Elections: The Basics

June 18, 2024

An article from Saren Goldner and P. Bruce Wright, partners in the tax department of Eversheds Sutherland (US) LLP, provides a basic overview of requirements, procedures, and compliance aspects surrounding the 953(d) election. Read More


What Is a Protected or Segregated Cell Captive?

June 7, 2024

Captive insurers fall into two main groups. Pure captives are 100 percent owned, directly or indirectly, by their insureds. Sponsored captives are owned and controlled by parties unrelated to the insured. Read on to learn about rental captives and protected cell captives. Read More


5 Questions To Ask When Considering a Captive Insurance Company

June 6, 2024

Under the right circumstances, a captive can provide myriad benefits and, increasingly, mid-to-large firms are looking to form or join a captive insurance company. Find out how captive insurance companies operate, the different types of captives, and five key questions to ask when considering whether to form a captive. Read More


What Are Insurance-Linked Securities?

June 6, 2024

Insurance-linked securities (ILS) are financial derivatives based on insured loss events, allowing insurers to transfer risk to capital market investors, offering diversification and potential better returns. Read More