IRS Seeks Feedback On Captive Taxation

Loans to captive parent, risk homogeneity, cells and finite insurance examined

The federal Internal Revenue Service is seeking comments from taxpayers on the tax aspects of four insurance topics of vital interest to the alternative risk-transfer markets–loans from a captive insurance company to its affiliates, the significance of the "homogeneity" of insured risks, the use of cell captives and finite insurance.

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