Ryan Mitchell
§831(b) Captive Premium Limit Increases to $2.85m
The IRS has raised the 831(b) premium limit to $2.85 million for 2025 while introducing new compliance regulations that impose stricter scrutiny on micro-captive transactions.
Connelly v. United States: A Landmark Case on Estate Tax Valuation
The Connelly v. United States decision redefines estate tax valuation by confirming that life insurance proceeds used for corporate share redemption must be included in a business’s taxable estate.
New Regulations Clarify §831(b) Captive Compliance
The new final regulations on micro-captive insurance provide essential clarity, outlining compliance criteria to structure legitimate and effective captive insurance arrangements.
Top Ways Captive Insurance Companies Fail
Avoiding common pitfalls is crucial for ensuring a captive insurance company’s long-term success and regulatory compliance.
Two New Laws and Their Impact on 1094 and 1095 Reporting
Recent legislative changes to ACA employer reporting requirements offer new flexibility and relief for 2024 compliance, impacting deadlines, reporting processes, and distribution rules.
2025 PCORI Fee Announced
The IRS has announced the PCORI fee that insurers and self-insured health plan sponsors will pay for plan years ending from October 2024 through September 2025.