U.S. Captive Insurance Law

About the Book

This is the first book on captive insurance which informs the reader whether or not he should form a captive insurance company, how to run it along with an explanation of the tax issues associated with running a property and casualty insurance company. In addition, the reader is taken through an entire case law history of captive insurance to better enable him to understand the issues related to forming a captive insurance company.

New with this edition is a lengthy section by Beckett G. Cantley addressing special IRS considerations about which the captive owner and/or practitioner should be aware. These include the applicability of certain judicial and statutory anti-avoidance doctrines applied by the IRS and courts to disallow certain tax benefits associated with captive transactions that exploit the Internal Revenue Code in a manner not intended or contemplated by Congress.

About the Author

F. Hale Stewart received his JD from the South Texas School of Law in 2003 and earned an LL.M. in international and domestic taxation from the Thomas Jefferson School of Law where he graduated magna cum laude. Mr. Stewart has provided continuing education for the American Bar Association and his articles have been printed in American Bar Association publications. He currently provides legal commentary and analysis for the Tax Analysts tax service and has been cited on CNN.

Beckett G. Cantley is a partner at the Atlanta Law Group. He received his B.A. degree from the University of California at Berkeley; his J.D. degree, cum laude, from Southwestern University School of Law; and his LL.M. degree in Taxation from the University of Florida, College of Law. Mr. Cantley publishes extensively and speaks frequently on tax compliance issues in captive insurance law.