The 2026 Captive Review Power 50 nomination period closes March 20. If you've been meaning to put a name forward, now is the time!
On March 5, the U.S. District Court for the Eastern District of Tennessee granted summary judgment to the IRS and Treasury in CIC Services, LLC v. Internal Revenue Service, upholding the 2025 final regulations that classify certain micro-captive arrangements as listed transactions or transactions of interest. The court denied CIC's motion on every count: statutory authority, APA compliance, arbitrary and capricious rulemaking, and pretext
Fronting interest and capacity for select liability coverages has been declining over the past two years, and the trend is expected to continue into 2026. For captive programs that depend on fronting arrangements, this isn't just a market inconvenience, it's a structural challenge that touches every layer of the value chain, from the captive sponsor to the reinsurer. Understanding what's driving the shift is essential for anyone designing, placing, or managing captive liability programs today.
Every year, Captive Review publishes the Power 50, a list recognizing the individuals shaping the captive insurance industry. Unlike self-nominated awards or pay-to-play rankings, the Power 50 is built on peer recognition. The people on the list are there because their colleagues, clients, and counterparties said they should be. That distinction is what gives it weight.
Commercial insurance markets are soft. Premiums are compressing, capacity is expanding, and carriers are competing hard for volume. For most companies, it feels like relief. Renewals come in flat or down, and the urgency around alternative risk financing fades. That instinct is often unfortunately wrong. A soft market is not a reason to delay captive formation; it's often the optimal time to start.
The captive insurance industry doesn't need more awareness — it needs better execution. That was the focus of our February 12 webinar, "Captive Insurance: Walking the Walk," featuring Joe McDonald, EVP and Director of Captive Consulting at Captives.Insure, and Scott Bailey, Audit Partner at CRI's Raleigh office with over a decade in the captive space.
Captives Insure is proud to announce our participation in the CICA International Conference 2026 in Palm Desert, CA, March 8–10. This annual event brings together global leaders in captive insurance, reinsurance, and alternative risk transfer to share insights shaping the next evolution of the market.
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