Captive Basics

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


Can a Captive Insurance Company Insure Employee Benefits?

August 23, 2024

Increasingly, organizations today utilize some form of captive insurance to fund the costs of employee benefits such as medical and life insurance, accidental death and dismemberment, long-term disability, and retirement. Learn about the advantages and disadvantages of funding benefits through a captive insurance company. 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