March "CICR" Explores Recent Tax Court Ruling on Micro-Captives

Abstract Clear Globe and Reflection Against Blue Background Surrounded by Swirls

March 06, 2024 |

Abstract Clear Globe and Reflection Against Blue Background Surrounded by Swirls

Don't miss the March issue of Captive Insurance Company Reports (CICR), which examines the latest ruling by the US Tax Court in the case of Keating et al. v. Commissioner, T.C. Memo 2024-2, marking the fifth consecutive victory of the Internal Revenue Service (IRS) against micro-captive insurance arrangements. Learn about the effects of the ruling on the taxpayers.

In the Newest Issue of CICR

  • Find out more about the Keating case in a second feature article that offers a detailed analysis of its impact, especially on "first generation" micro-captive programs.
  • Reflect on the past 2 decades in the captive insurance industry as the International Center for Captive Insurance Education (ICCIE) celebrates a significant milestone.
  • Get highlights of a discussion at the recent World Captive Forum on diversity within the captive insurance industry.

If you subscribe to CICR in Vertafore ReferenceConnect or IRMI Online, you can access the March issue at the links below.

Vertafore ReferenceConnect Subscribers

IRMI Online Subscribers

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March 06, 2024