Insights

7/22/2025

Something Just Like This: EPLI Risks in the Afterglow of Workplace Romance

Caught in a workplace scandal at a Coldplay concert, Astronomer’s CEO and HR leader highlight major Employment Practices Liability Insurance (EPLI) risks for businesses. Discover how scandals like these can expose organizations to costly claims—and how captive insurance strategies can help companies manage, finance, and control EPLI risks more effectively.

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7/22/2025

Swift V. Commissioner: A Comprehensive Analysis of Tax Court Evolution and Industry Implications

The Fifth Circuit's affirmation of the Tax Court's decision in Swift v. Commissioner represents a watershed moment in captive insurance jurisprudence, establishing new precedents that extend far beyond the micro-captive arrangements at issue. This decision not only continues the IRS's perfect litigation record against questionable captive structures but also introduces significant analytical shifts that will reshape how courts evaluate all captive insurance arrangements for federal income tax purposes.

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7/22/2025

Domestic vs. Offshore Captive Insurance Domiciles: Understanding the Landscape

Choosing the right domicile—essentially where a captive insurance company is licensed and regulated—is one of the most strategic decisions a business can make when forming a captive. It influences everything from regulatory compliance and tax treatment to access to local expertise and long-term cost efficiency.

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7/22/2025

Excess Liability and Umbrella Captive Solutions

In today's risk environment, organizations increasingly seek sophisticated solutions to manage their exposures to large or catastrophic losses. Captive insurance companies—vehicles established and owned by businesses to insure their own risks—offer unique ways to deliver excess and umbrella liability coverage. These structures are essential for high-performing businesses aiming to regain control, optimize premium retention, and improve coverage flexibility in response to market volatility.

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7/15/2025

UK as a New Captive Insurance Market: Implications for the US Market

The UK government's confirmation of plans for a captive insurance regime by mid-2027 represents a significant development that will reshape the global captive insurance landscape, with substantial implications for the US market.

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7/15/2025

UK Confirms Plans for Captive Insurance Regime

The UK government has officially confirmed its commitment to establishing a dedicated captive insurance regulatory framework by mid-2027, marking a significant milestone in the country's financial services evolution.

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7/15/2025

Alternative Risk Transfer: When Should Hospitality Companies Consider a Captive

Alternative risk transfer (ART) refers to non-traditional methods of managing and financing risk, including captives, structured programs, and parametric solutions. These approaches are designed to supplement or replace conventional insurance, offering greater flexibility, customization, and long-term cost efficiency

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