Are Micro-Captives Legal? What the IRS Actually Targets
Yes — captive insurance is a long-established, legitimate tool. What the IRS targets is abusive arrangements that aren’t real insurance. Here’s the line.
Insights
Fundamentals
Plain-English explainers on captive insurance — the concepts that apply whether you are weighing a single-owner micro-captive or a member-owned group captive.
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Captive Insurance and Taxes: What’s Real, What’s Hype, and What the IRS Penalizes
How captive insurance taxation actually works, the promoter pitches that get people penalized, and why the tax election follows the insurance.
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Captive Insurance Dividends and Distributions: How Money Actually Comes Back to Owners
How value returns from a captive — underwriting profit and investment income, claims first, and distributions that are conditional and regulator-approved.
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Captive Insurance for CPAs and Financial Advisors: A Plain-English Primer
A plain-English primer on captive insurance for CPAs, attorneys, and advisors: what a captive is, the two structures, and how to spot a fit.
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Captive Insurance vs. Self-Insurance vs. Traditional Coverage
A side-by-side comparison of traditional commercial coverage, self-insurance, and a captive you own — on control, cost behavior, risk, and fit.
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How Does Captive Insurance Work? A CFO’s Guide
A plain-English guide for finance leaders: how a captive insurer you own actually works, why it must be real insurance, and the total-cost-of-risk lens.
