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related party insurance income (RPII)

Related party insurance income (RPII) refers to premium income to an offshore insurance company from policies issued to shareholders of the company.

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related party insurance income (RPII)

Related party insurance income (RPII) refers to premium income to an offshore insurance company from policies issued to shareholders of the company.

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RPII is a complicated subject. One of its aspects is that if less than 20 percent of a captive's income is RPII, US federal income tax treatment is more favorable.