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IRS Wins Fifth Microcaptive Case In Keating

Considers the opinion of the U.S. Tax Court in Keating v. CIR, T.C. Memo. 2024-2 (Jan. 4, 2024), where the IRS won a major victory in a microcaptive case. ....

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Captive Insurance Update | Fall Edition | 2022 | Downs Rachlin Martin PLLC

Developments In Vermont - Changes at the Top After more than five years of continuity, Vermont’s leadership team has seen significant turnover during. ....

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Captive Insurance Update | Fall Edition 2021 | Downs Rachlin Martin PLLC

Captive Insurance Update | Fall Edition 2021 | Downs Rachlin Martin PLLC
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Delaware Department Of Insurance Loses IRS Summons Fight For Artex And Tribeca Captives But Can Appeal

Delaware Department Of Insurance Loses IRS Summons Fight For Artex And Tribeca Captives But Can Appeal
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IRS Summons In Del. Microcaptive Probe OK, Magistrate Says

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IRS Summons In Del. Microcaptive Probe OK, Magistrate Says
Law360 (July 16, 2021, 4:41 PM EDT) An Internal Revenue Service summons sent to the Delaware insurance authority seeking information on certifications it issued to microcaptive insurers should be enforceable, according to a U.S. magistrate judge s recommendations filed Friday in Delaware federal court.
The IRS is seeking documents in its investigation of Artex Risk Solutions Inc. and Tribeca Strategic Advisors LLC that aren t already in the agency s possession, U.S. Magistrate Judge Christopher J. Burke said in the report. In addition, Delaware state law cannot prevent the disclosure of the information to the agency because it doesn t pertain to the business of insurance, Judge Burke said. ....

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