Ryan Mitchell
The Proliferation of Predictive Models in Life Insurance Underwriting
Predictive modeling supports faster life insurance underwriting, but insurers must manage fairness, governance, and compliance.
IRS Announces Updated PCORI Fee for 2025–2026 Plan Years
The IRS has increased the PCORI fee for plan years ending in 2025–2026.
Enforcement of the 2024 Mental Health Parity Rules Temporarily Suspended
Although enforcement of the 2024 Mental Health Parity Final Rule is temporarily suspended, employers must continue to meet existing MHPAEA compliance requirements and prepare for future enforcement.
How AlphaFold 2 is Redefining Healthcare in America
AlphaFold 2 is revolutionizing healthcare by accurately predicting protein structures, reshaping personalized medicine, and fundamentally transforming risk assessment in American.
The Impact of Gene Therapy on Self-Funded Health Plans and Medical Stop-Loss Captives
Explore the intersection of gene therapy and self-funded employer health plans that leverage captive insurance arrangements.
Independently Procured Non-Admitted Insurance in the U.S.
Independently procured non-admitted insurance provides insureds with access to sophisticated insurance coverage, but requires careful compliance and comes at a greater risk.
§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.