Featured News
What the Drake Plastics IRS Ruling Means for 831(b) Captives
June 4, 2026
In this Q&A, Dustin Carlson, President of The 831(b) Institute, examines the Drake Plastics court decision and its implications for 831(b) captive insurance companies. The discussion covers Internal Revenue Service (IRS) reporting requirements, transactions of interest, listed transactions, regulatory concerns, and how the ruling may influence the future of micro-captive insurance.
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June CICR: Domicile Strategy, Employee Benefits, and Captive Structures
June 4, 2026
In the June issue of "Captive Insurance Company Reports" ("CICR"), discover more about two states' captive domiciles, employee benefits, captive structures and regulations, and three different structural approaches to captives. Start your summer season with knowledgeable insurance captive content.
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