Captive Insurance

Administrative Procedure Act, Captive Insurance, Economic Substance, IRS Disclosure, IRS Notices

Micro-Captive Insurance Arrangements Disclosure

By Freeman Law Nov 22, 2022
Administrative Procedure Act, Captive Insurance, Tax Litigation Insights

Court Declares IRS Micro-Captive Notice 2016-66 Unlawful: What Taxpayers Should Do Now

By Jason B. Freeman Mar 27, 2022
Captive Insurance, Conservation Easement, Tax Scheme

Syndicated Conservation Easements (and Other Tax Schemes) Beware

By Cory Halliburton Jan 31, 2022
Captive Insurance

The IRS to take “Next Step” on Abusive Micro-Captive Transactions

By Jason B. Freeman Feb 04, 2020
Captive Insurance

Held Captive: Micro-Captive Insurance in the Aftermath of Avrahami

By Jason B. Freeman Dec 05, 2017
Captive Insurance

The IRS and Captive Insurance Arrangements

By Jason B. Freeman Sep 03, 2017
Captive Insurance, Tax Court

The Tax Court Deals a Blow to “Micro-Captive” Insurance Company

By Jason B. Freeman Aug 27, 2017