Adkisson's Captive Insurance Companies

Recent Articles On Captives

2017.04.23 ... Last Gasp Attempt To Stop Notice 2016-66 Fails, May 1 Filing Deadline Approaches Quickly

2017.02.12 ... Belated Musings About IRS Notice 2016-66 And 831(b) Captive Insurance Companies


Past Articles on Captives

2016.12.31 ... IRS Extends Deadline For Compliance With Notice 2016-66 For 831(b) Captives To May 1, 2017

2016.11.16 ... A Detailed Analysis of IRS Notice 2016-66 re 831(b) Captives

2016.11.13 ... Pretrial Memoranda Filed In Wilson 831(b) Captive Case Display IRS Attacks and Taxpayer Responses

2016.11.08 ... IRS Notice 2016-66 Regarding 831(b) Captive Insurance Companies Interpreted In Common English

2016.11.1 ... IRS Categorizes Certain 831(b) Captive Insurance Companies As A "Transaction Of Interest"

2016.10.15 ... 831(b) Small Captive Insurance Company Owners Face January 1 Deadline To Fix Ownership Structure

2016.9.29 ... Not All Captive Insurance Risk Pools Are Created Equally

2016.3.3 … Happy 75th Birthday to Helvering v. Le Gierse

2015.12.19 ... Congress Makes 831(b) Captives Much Better And Deals With (Some) Abuses In 2015 Appropriations Bill

2015.12.8 ... 2015 Extender Bill May Throw Out 831(b) Captive Baby With The Bathwater

2015.11.29 ... The Sum Of All Fears About IRC 831(b) Tax Shelter Captives In Avrahami

2015.9.27 ... Residual Value Insurance Scores Big Win In U.S. Tax Court

2015.8.12 ... Donaldson And Crithfield Enter Guilty Pleas In Foster Dunhill Tax Fraud Case

2015.6.11 Treasury To Study Possible Abuses Of Small Captive Insurance Companies

2014.11.1 ... Securitas Secures Big Win For Captive Insurance In U.S. Tax Court

2014.9.18 ... IRS Launches Promoter Audits Of Captive Managers Suspected Of Abusive Practices

2014.4.20 ... Life Insurance and the 831(b) Captive Insurance Company – Wait For The Test Case Before Signing Up

2014.3.27 ... The IRS Discloses The 953(d) Trapdoor For Offshore Captives

2014.3.17 ... IRS Noose Starting To Tighten On Sham Risk Pools

2014.2.21 ... Rent-A-Center Creates A Captive Insurance Legacy In Tax Court

2013.11.16 ... Cell Captives And The Recycling Of Capital

2013.9.28 ... Manager Complaints Bubble To Surface Regarding Delaware Captive Insurance Companies

2013.9.21 ... IRS Filling The Pipeline With Captive Insurance Cases And Focusing On Dubious Practices

2013.8.10 ... Ten Favorite Things About Captive Insurance Companies

2013.7.28 ... Tax Shelters, Nebraska Hurricanes And Other Captive Insurance Mistakes

2013.6.23 ... Foster and Dunhill Scheme Ends In Denial Of Deductions And Indictments For Bogus Insurance Tax Shelter

2013.6.9 ... Texas Adopts Captive Insurance Legislation But Beware

2012.8.31 ... Broughton -- Rented Assets And Bogus Offshore Insurance Companies

2012.2.9 ... Sperl: Offshore Reinsurance Scheme And Other Tax Evasion Nets Accountant 36 Months

2011.9.24 ... 'Tis The Season For Tax Shelters, Fa La La La La And Grab Your Wallet


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(c) 2017 Jay D. Adkisson. All Rights Reserved. No claim to original government works. The information contained in this website is for general educational purposes only, does not constitute any legal advice or opinion, and should not be relied upon in relation to particular cases. Use this information at your own peril; it is no substitute for the legal advice or opinion of an attorney licensed to practice law in the appropriate jurisdiction.  This site is