ICCIE Announces New Captive Insurance Taxation Course and Other Spring Electives

The International Center for Captive Insurance Education (ICCIE) is launching a new course, Taxation of Captive Insurance Arrangements, beginning in April. The course provides an in-depth exploration of federal and state tax regulations affecting various captive structures, including single-parent, group, non-US, tax-exempt, and cell captives.

Participants will engage with industry experts to examine key tax concepts, Section 831(b) and Section 501(c)(15), Internal Revenue Service (IRS) compliance requirements, and tax calculations. Topics covered include the following.

• The definition of "insurance" for US federal tax purposes
• Tax treatment of non-US and tax-exempt captives
• State tax considerations and compliance
• Tax determination of cell captives

The course will be taught by Dan Kusaila, Chaz Lavelle, Alicia Miller, and Mikhail Raybshteyn. Sessions will be held noon–1:15 p.m. (ET) on Tuesdays, April 29 and May 6, 13, 20, with a registration deadline of April 22, 2025, or until full.

Additional ICCIE Elective Courses

ICCIE is also offering a selection of elective courses this spring.

Healthcare Captives Overview

This course covers different types of healthcare captives, legal and tax considerations, risk management strategies, and claims operations. Participants will explore domicile selection, cost containment, and enterprise risk management.

Instructors: Doug Borg, Ryan Peruski, Pamela Popp

Dates: Thursdays, March 20, 27; April 3, 10

Time: noon–1:15 p.m. (ET)

Registration Deadline: March 13, 2025

Risk Retention Groups (RRGs)

This course examines the RRG structure, its advantages, regulatory framework, and challenges posed by nondomiciliary state regulations. Topics include formation, National Association of Insurance Commissioners standards, and significant legal cases.

Instructors: David Angus, Joe Holahan, Heather Ross

Dates: Wednesdays, April 9, 16, 23, 30

Time: noon–1:15 p.m. (ET)

Registration Deadline: April 2, 2025

Employee Benefits and Captives

This course explores how captives can be used to fund employee benefits. Topics include regulatory considerations, multinational pooling, and funding strategies.

Instructors: Brad Campbell, Prabal Lakhanpal

Dates: Thursdays, April 17, 24; May 1, 8

Time: noon–1:15 p.m. (ET)

Registration Deadline: April 10, 2025

Captive Claims Management Best Practices and Reinsurance

This intermediate course focuses on claims management, reinsurance needs, and strategies for effective captive administration. Participants will learn about funding determinations, actuarial calculations, and claims strategy development.

Instructors: Chris Mandel, Pamela Popp, Vince Yezzi

Dates: Thursdays, May 15, 22, 29; June 5

Time: noon–1:15 p.m. (ET)

Registration Deadline: May 8, 2025

For more information or to register, visit ICCIE's website.