Legal Resources & News

Breaking Legal News, Guides & Counsel

Captive Insurance – Do the Changes to the 2018 Corporate Tax Rates Impact the Viability of 831(b) Captive Insurance Programs?

By: Mark A. Rysberg The short answer is: no. From the perspective of some people, the reduction in the corporate tax rate from the rate that existed in 2017 to the rates that will be applied in 2018 eliminates the incentives for captive insurance participants to elect 831(b) taxation. To some...