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Risk Financing and Captives Articles


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Captives

Captives and Residual Value Insurance

2023-04-14 | F Hale Stewart

Hale Stewart relates the seminal case of R.V.I. Guar. Co. v.Commissioner and its importance to captives.

Reinsurance

Captives, Pools, and Reinsurance—Oh My!

2023-04-07 | Larry Schiffer

Larry Schiffer discusses the issues arising from reinsurance coverage provided by third-party reinsurers to these entities.

Reinsurance

The Theory of Reinsurance

2022-12-13 | Larry Schiffer

Larry Schiffer explains why reinsurance is essential to the economy.

Captives

Reasons for Captive Formation Matter

2022-09-15 | F Hale Stewart

Reviewing case law, Hale Stewart shows that subjective intent—the reasons why a taxpayer forms a captive—is just as important as objective substance.

Reinsurance

Privity of Contract in Reinsurance

2022-09-01 | Larry Schiffer

Larry Schiffer examines privity and the legal and statutory exceptions that allow direct rights of action against reinsurers.

Reinsurance

Climate Change and Reinsurance

2022-06-03 | Larry Schiffer

Reinsurers will bear the brunt of the insured losses resulting from climate change. Larry Schiffer looks at the risks they face.

Reinsurance

Systemic Event Reinsurance

2022-03-17 | Larry Schiffer

The scope of this specialized coverage depends on key policy terms with clear definitions. Larry Schiffer explains.

Captives

Understanding Captive Insurance

2021-11-17 | F Hale Stewart

Hale Stewart guides you to a better understanding of captive insurance so you can recommend or implement as warranted.

Reinsurance

The Reinsurer's Right to Information

2021-09-15 | Larry Schiffer

Access to records clauses grant reinsurers the right to inspect the ceding company's records. Larry Schiffer examines their enforceability and scope.

Captives 02

Captives 101: What Are They, and Why Do I Want One?

2021-07-01 | Joe R McDonald

Captives 101: What Are They, and Why Do I Want One?—Joe McDonald introduces captives, explaining what they are, their purpose, structure, operation, and advantages.