Third-PartySep 8, 20212 minTax Court Nailed Taxpayer’s Insurance Plan: Morrissette Case And What It MeansIntroduction to Morrissette The recent Tax Court decision in the Estate of Morrissette v. Commission, T.C. Memo 2021-60 (May 13, 2021)...
Third-PartyJul 17, 20201 minPWC: Businesses have been using captives for decades as a risk management toolA captive insurance company is a subsidiary established by one or more commonly owned businesses to insure the risks of the controlling enti
Third-PartyJul 17, 20201 minOxford: Plan for the UnexpectedFrom its origins in ancient times, insurance has evolved in response to the need for business owners to mitigate against or diversify from t
Third-PartyJul 17, 20201 minOxford: Captives, Taxation / LegalCase law impacting business owners who created captive insurance companies began in the early 1900s. This long-standing history of court dec