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Captive insurance for the middle market Logo aicpa

  Kimberly S. Bunting, J.D., and Phyllis Ingram, CPA |   Free |   AICPA |   01 Nov 2016 |   Journal of Accountancy

Business, by nature, is risky. Even with proper research and planning, business owners know to expect the unexpected. Nonetheless, part of proper planning may include business owners managing their own risks - such as certain casualty, property, and enterprise risks - by forming captive insurance companies to gain greater flexibility and potential cost savings. This article will help CPAs better understand the purpose and benefits of captives - as well as the options available, particularly for a middle-market business owner.

Topics covered:
  • Management accounting: Technical: Tax strategy, planning & compliance: Tax planning, Advanced
  • Personal financial planning: Technical: Risk management & insurance planning, Advanced

1 Comments/Reflections

Gary Carruthers

Gary Carruthers Aug 2018

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