Enterprise Risk Captives: The Past, the Present, and the Future

May 2, 2016 2:00pm

Jeffrey K. Simpson
Gordon, Fournaris & Mammarella

Dana Hentges Sheridan
General Counsel and Chief Compliance Officer
Active Captive Management, LLC

Charles J. (Chaz) Lavelle
Bingham Greenebaum Doll LLP

Frederick E. Turner
Active Captive Management, LLC

  • The history of IRS Section 831(b) as a response to the insurance crisis of the 70s to the mid-80s – not just to help farm mutuals! A short history lesson in why this important provision of the Code was created and implemented;
  • Tax and legislative updates with regard to small captives: A discussion of new tax court decisions and legislative developments in the last year through now;
  • A discussion of best practices in the current climate of owning and managing a small captive: What are best insurance practices and why does every small captive need them? Best captive governance, claims, underwriting, and financial management practices;
  • The changing role of the state insurance regulator with regard to small captives in the current climate;