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 ...

Add Yahoo as a preferred source to see more of our stories on Google. IRS has taken a negative view of micro-captive insurance, ensnaring small business owners. Native American tribes and small ...

Native American tribes and small businesses alike are counting on Congress to step in. In September of this year, the Senate Finance Committee held a hearing to consider Marjorie Rollinson's ...

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”) ...

On Friday, April 11, 2025, the Internal Revenue Service issued Notice 2025-24 (the “Notice”), which waives applicable penalties under the Internal Revenue Code to participants in, and material ...

.02 Cases in Which Captive Enters into the Contract with Insured .03 Cases in Which Insured and Captive Use an Intermediary Company ...

Discover how captive insurance companies help parent firms manage unique risks, offer tax advantages, and control costs. Learn their benefits and challenges.

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 ...

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