State Regulation Captive Insurance

Adkisson's CAPTIVE INSURANCE COMPANIES

State Regulation of Captives

 

 

U.S. Supreme Court Opinions

 

Maryland Tax Action

 

New Jersey State Regulatory Actions

 

New York State Regulatory And Tax Actions

 

Texas Court of Appeals Opinions

 

Washington State Regulatory Actions

Matter of Cypress Insurance Company

 

 

 

COURT OPINIONS RE: STATE REGULATION OF CAPTIVE INSURANCE

 

U.S. Supreme Court Opinions

 

     State Bd. of Ins. v. Todd Shipyards Corp., 370 U.S. 451, 82 S.Ct. 1380, 8 L.Ed.2d 620 (1962).

 

 

Maryland Tax Action

 

     Comptroller of the Treasury v. Leadville Ins. Co., 2019 WL 1376046 (Md.Spec.App., March 26, 2017).

 

 

New Jersey State Regulatory Actions

 

     Johnson & Johnson v. Director, 2019 WL 4658534 (N.J.App., 9/25/2019).

 

 

New York State Regulatory And Tax Actions

 

     Stewart's Shops Corp . v. N.Y. State Tax Appeals Tribunal, 2019 WL 2219086 (N.Y.App.Div., May 23, 2019).

 

     Anonymous v. Anonymous (Moody's), ___ N.Y.S.3d ___, 2018 WL 4139963 (N.Y.App., Aug. 30, 2018).

 

 

Texas Court of Appeals Opinions

 

     Combs v. STP Nuclear Operating Co., 239 S.W.3d 264 (Tex.App., 2007).

 

     Dow Chemical Co. v. Rylander, 38 S.W.3d 741 (Tex.App., 2001).

 

     Risk Managers Int'l, Inc. v. State, 858 S.W.2d 567 (Tex.App., 1993).

 

 

Washington State Regulatory Actions

 

     Matter of Cypress Insurance Company

 

          Order to Cease and Desist (9 May 2018)

 

          Notice of Intent to Collect Unpaid Premium Taxes (9 May 2018)

 

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2020.02.04 ...The IRS Strikes A Rich Seam Of Tax And Penalty Gold In Risk-Pooled 831(b) Captives And Is Sending In More Miners

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More articles

TOPICS

 

General Resources

 

State Regulation

 

U.S. Tax Considerations For Captive Arrangements

 

§ 831(b) Captives

  • 831(b) Captives Generally ... Discusses the unique characteristics and problems of captive insurance companies that qualify for the IRC section 831(b) election

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© 2020 Jay D. Adkisson. All Rights Reserved. No claim to original government works. The information contained in this website is for general educational purposes only, does not constitute any legal advice or opinion, and should not be relied upon in relation to particular cases. Use this information at your own peril; it is no substitute for the legal advice or opinion of an attorney licensed to practice law in the appropriate jurisdiction. This site is https://captiveinsurancecompanies.com