The Changing Tax Landscape and the Implications for Captives

 

Description: In December Congress passed the most significant tax overhaul for 30 years, including reducing the corporate income tax rate to 21%. How does it affect captives? In this webinar we look at the key aspects of the tax reform bill and the implications for captives as well as other developments in the taxation of captives including the on-going scrutiny of 831(b) captives. Taxation topics covered will include:

  • Review of major components of tax reform impacting captives
  • Immediate changes for existing captives
  • Which sectors of the captive market will be most affected?
  • Recent tax rulings and cases
  • The latest developments related to the 831(b) election

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

Presenters

Kristen Hazel, Partner McDemott Will & Emery. Kristen has extensive experience representing clients in US and international aspects of federal tax matters. She is the co-chair of the Firm’s Captive Insurance Affinity Group and regularly counsels clients with respect to the tax aspects of organizing, operating and defending captive insurance companies. Kristen is also chair of the Firm’s New Business Committee and is a member of the Firm’s Professional Responsibility Committee.

Charles (Chaz) Lavelle, Partner, Bingham Greenebaum Doll LLP. Chaz is listed in Captive Review’s Power 50 and ERC Pioneer 20, 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 will moderate the webinar.

Recording Date:
Tuesday February 6, 2018