Captive Insurance – Is It A Viable Solution Following Path Act And Avrahami Case

Live Webcast/Rebroadcast - You watch the course online at the specified date and time shown below. You can ask questions and receive answers during the course.
On-Demand - You watch the course anytime and will have access to the course 24/7. Our On-Demand courses are available within 5-10 business days after the original recording and accessible for one year.

Course Description

Postponed

This webinar will provide the legal, regulatory and tax considerations related to the formation and operation of a captive insurance solution. We will discuss the reasons for utilizing a captive insurance solution for businesses, both the pros and cons; choice of domicile, whether domestic of offshore; IRS scrutiny, including discussion of recent legislation, regulations and case law addressing the ongoing evolution of captive insurance as an alternate risk strategy.



  • Stuart Anolik
    Stuart (Stu) Anolik, JD, LLM, is the founder of Anolik & Associates, P.C. and Partner at Fidelis Business & Advisory LLC, where he is focused on corporate, securities, federal income tax, with an emphasis on international tax and captive insurance. He has extensive experience in international investment and finance, intellectual property migration, transfer pricing, infrastructure project finance, mergers and acquisitions, and international taxation. He has represented clients, ranging from start-ups to Fortune 500 companies, on various international securities and transactional matters, including multi-jurisdictional acquisitions and dispositions of business; cross-border joint ventures; and securities transactions and financings for U.S., European, Asian, and Latin American companies. In addition Stu provides consulting services to high net worth individuals in regard to estate planning, wealth preservation and asset protection.

    Contact Stuart Anolik
      • 2 General Credits
      • ProLawCLE will seek approval of any CLE program where the registering attorney is primarily licensed with exceptions stated below. Application is made at the time an attorney registers for a course, therefore approval may not be received at the time of broadcasting.

        ProLawCLE does not seek approval in the state of Virginia.

        Each state has its own governing rules and regulations with regards to CLE courses and formats, therefore please contact your state MCLE regulatory entity for further details about your state's rules. Please visit our State Requirements page for information regarding your state's CLE requirements and/or contact information for your state bar.

        As stated in our Reciprocity Provision, ProLawCLE will grant credit in the following states through reciprocity, therefore direct application will not be made in these states:

        AK, AR, CO, FL, ME, MT, ND, NH, NJ, NY, and PR.

        ProLawCLE is dedicated to providing quality education from expert speakers and ensuring each attorney receives CLE credit for their participation. If for some reason a particular course does not receive approval in the attorney's primary state of licensure, ProLawCLE will give credit for a future approved course or give a full refund, if applicable.

      Each On-Demand course is available to you for 1 year from date of purchase. Additionally, CLE credit is only available within that year.
    1. WHAT IS CAPTIVE INSURANCE
      1. Defined
    2. APPROPRIATE USES
      1. Supplemental Coverages
      2. Workers Compensation
      3. Employee Benefits
      4. Business Interruption
    3. INSURANCE REGULATORY OVERSIGHT
      1. Federal
      2. State
      3. Foreign
    4. CHOICE OF DOMICILE
      1. Domestic
      2. Foreign
    5. US FEDERASL INCOME TAX CONSIDERATIONS
      1. INSURANCE DEFINED
        1. Case Law
      2. IRS SAFE HARBORS
        1. Case Law and Rulings
      3. SMALL INSURANCE COMPANIES – 831(B)
        1. Protecting Americans from Tax Hikes Act of 2015 (”PATH Act”)
        2. NOTICE 2016-66
        3. Current Trends
      4. ILLUSTRATIONS