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

May 2, 2016 2:00pm

Jeffrey K. Simpson
Director
Gordon, Fournaris & Mammarella

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

Charles J. (Chaz) Lavelle
Partner
Bingham Greenebaum Doll LLP

Frederick E. Turner
Founder
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;