Some legal battles don't end with a single ruling — they simply pause, regroup and return for another round. That's exactly ...

A Texas federal judge ruled against the Internal Revenue Service in a case involving its classification of micro-captive insurance as a "listed transaction," but also ruled in favor of the IRS ...

The Internal Revenue Service issued a notice Friday giving some breathing room to participants and advisors involved with micro-captive insurance companies. However, the micro-captive insurance ...

Certain micro-captive transactions are back to being reportable. On January 14, 2025, the Treasury Department and the Internal Revenue Service (“IRS”) published final regulations (the “Regulations”) ...

Micro-captives are also known as 831(b) plans or small captive insurance. I’ve witnessed the confusion and misinformation surrounding micro-captives, and it's time to set the record straight on ...

Despite continued uncertainty over the future of federal tax rules on micro-captive insurance companies, the instruments seem to be increasingly popular for small businesses, especially in Florida, ...

Law360 (April 11, 2022, 6:14 PM EDT) -- On March 21, the U.S. District Court for the Eastern District of Tennessee issued an injunction in CIC Services LLC v. Internal Revenue Service, barring the IRS ...

EAGLE, Idaho, April 21, 2026 /PRNewswire/ -- SRA 831(b) Admin, a leading 831(b) Plan manager, is responding to a major federal court decision that came down on April 15 out of Houston that struck down ...

Soaring insurance costs for small businesses for everything from healthcare to flood and fire coverage are prompting more owners to pursue private insurance arrangements called micro-captives. Beware: ...

Persistent inflation globally, coupled with a rise in natural disasters, continued disruptions in global operations and shifting political conflicts have exacerbated the challenges facing ...

Captive insurance can have perfectly legal tax and financial benefits, but some companies go too far Reviewed by Lea D. Uradu Fact checked by Vikki Velasquez Captive insurance offers tailored coverage ...

When the IRS proposes a substantial tax liability, many taxpayers and their advisers instinctively assume that the next step is the United States ...