Captive Taxation 101 Webinar
The feasibility of a captive often rests with the likely tax consequences facing the captive and there is considerable discussion in the industry given to the latest revenue rulings and tax cases. But what are the key tax issues facing a captive? In this webinar, we provide a primer on captive taxation to help existing and prospective captive owners understand the tax issues and why they are important.
Topics covered include:
Tax deductibility of premiums
The concepts of risk shifting and risk distributionn
Qualifying as an insurance company for tax purposes
Income tax considerations, including 953(d) and 831(b) elections
Premium taxes, including Federal excise tax, domicile taxes and self procurement taxes.
This webinar is appropriate for current and prospective captive owners or anyone wishing to gain an introduction or refresher on captive taxation.