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CAPTIVE ISSUES

Benefits

Wealth Transfer

Concepts

Types of Captives

Rent-A-Captives and Segregated Portfolio Companies

Taxation

Formation & Licensing

Policies & Risks

Workers Compensation Captives

Domiciles

 

 

SELECTED TAX ISSUES

Captives Taxation Overview

Stupid Captive Tricks

501(c)(15) Exemption

831(b) Election

26 U.S.C. sec. 1563 Control Group Rules

 

 

IRS GUIDANCE

IRM 7.25.15.1

RevRul 2001-31

RevRul 2002-89

RevRul 2002-90

RevRul 2002-91

Notice 2003-34

Notice 2003-35

RevRul 2005-40

 

TAX CASES

1989 - Humana

1990 - Gulf Oil

1992 - Amerco

1992 - Sears, Roebuck

1993 - Ocean Drilling

1995 - Malone & Hyde

1997 - Kidde Industries

2001 - UPS

 

STATE DOMICILES

Arizona

Hawaii

Kentucky

Montana

South Carolina

Utah

Vermont

 

OFFSHORE DOMICILES

Bermuda

British Virgin Islands

Cayman Islands

 

CAPTIVE SCAMS

 

SITE INFORMATION

Contact Information

Free Newsletter & Updates

About the Captive Book

Warnings & Legal Information

 

ABOUT JAY ADKISSON

Background & Appearances

Asset Protection Book

Equity Indexed Annuity Book

Lost Eye Book

Quatloos.com

 

CONTACT INFORMATION

Phone: 888-359-8851

jay [at] captivebook.com

Serving Clients Nationwide

 


  Since its release in late 2006, Jay Adkisson's book on captive insurance companies has become the all-time captive insurance bestseller, providing a basic introduction to captives and related structures and how they are properly utilized within the context of the client's overall business and estate planning.

Available now from:
Amazon and Barnes & Noble


We assist prospective captive owners and their advisors in evaluating, designing, and implementing captive solutions. We also review existing captive structures and suggest ways that they can be used more efficiently. In addition to Mr. Adkisson's own firms, we also have relationships with experienced and reputable insurance managers, actuaries, underwriters, and accountants who specialize in captive insurance arrangements.

You may contact
Jay Adkisson for a telephone conference or for a speaking engagement by calling his scheduling assistant at 888-359-8851 or by e-mailing him directly to jay [at] captivebook.com (We serve clients nationwide).
 

Riser Adkisson LLC

 


CAPTIVE ISSUES

Benefits

Wealth Transfer

Concepts

Types of Captives

    Rent-A-Captives & Segregated
    
Portfolio Companies 

Taxation

Formation & Licensing

Policies & Risks

     Workers Compensation Captives

Domiciles


SELECTED TAX ISSUES

Captives Taxation Overview

Stupid Captive Tricks

501(c)(15) Exemption

831(b) Election


IRS GUIDANCE

IRM 7.25.15.1

RevRul 2001-31

RevRul 2002-89

RevRul 2002-90

RevRul 2002-91

Notice 2003-34

Notice 2003-35

RevRul 2005-40


TAX CASES

1989 - Humana

1990 - Gulf Oil

1992 - Amerco

1992 - Sears, Roebuck

1993 - Ocean Drilling

1995 - Malone & Hyde

1997 - Kidde Industries

2001 - UPS


STATE DOMICILES

Arizona

Hawaii

Kentucky

Montana

South Carolina

Utah

Vermont


OFFSHORE DOMICILES

Bermuda

British Virgin Islands

Cayman Islands


CAPTIVE SCAMS


SITE INFORMATION

Contact Information

Free Newsletter & Updates

About the Captive Book

Warnings & Legal Information


ABOUT JAY ADKISSON

Background & Appearances

Asset Protection Book

Equity Indexed Annuity Book

Lost Eye Book

Quatloos.com


CONTACT INFORMATION

Phone: 888-359-8851

jay [at] captivebook.com

Serving Clients Nationwide

 
© 2007 by Adkisson Publishing Inc. All rights reserved. No portion of these materials may be reproduced in whole or in any part without the express written permission of Adkisson Publishing Inc. Legal issues should be faxed to 877-698-0678.