19 Captive Taxation Questions to Ask in ’19

Recording Date: Wednesday January 23, 2019

Description

The past couple of years have seen a changing environment for captive taxation with the passage of the Tax Reform Act in December 2017 and the on-going scrutiny of captives, especially those taking an 831(b) election, by the IRS. As we head into a new year and take stock of the current tax landscape what tax questions should captive owners be asking? In this webinar we answer 19 questions for ’19 to address the critical tax issues for captive owners. In doing so we will cover:

  • The impact of tax reform on captives
  • The current environment for small captives and the 831(b) election
  • State tax issues, including the Microsoft settlement with the State of Washington
  • Other captive taxation developments

This webinar is suitable for existing captive owners and any prospective captive owner looking to understand the current taxation environment for captives.

Presenters

Tom Jones, Partner, McDermott Will & Emery LLP. Tom focuses on federal and state tax, insurance, regulatory and legal matters concerning captives and other alternatives to commercial insurance. Tom has extensive transactional experience in major US and offshore captive insurance jurisdictions. A frequent guest speaker at international seminars and conferences, Tom makes numerous offshore and onshore presentations on captive insurance and related topics. 

Charles (Chaz) Lavelle, Partner, Bingham Greenebaum Doll LLP. Chaz is listed in Captive Review’s Power 50 and is a frequent speaker and writer on captive insurance topics. Chaz was outside Tax Counsel for both Humana and Ocean Drilling in their captive insurance victories in the U.S. Court of Appeals. Among his civic and charitable roles, he was past Chairman of the Kentucky Chamber of Commerce. 

Daniel J. Kusaila, Tax Partner, Crowe Horwath, LLP. Dan is the lead tax services partner with Crowe Horwath’s insurance tax practice and serves local and national insurance tax clients. He has significant expertise in the taxation of traditional property & casualty insurance companies, life insurance companies and captive insurance companies. Dan is a frequent national speaker on topics relating to Federal and State taxation of insurance companies and is an instructor for the International Center for Captive Insurance Education. 

Brady Young, President, Strategic Risk Solutions is the moderator for the webinar.