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If there is a trend in captive formations right now, it’s growth in the health care market—and Cayman is still the go-to domicile for that industry, according to a captive expert.

In Cayman, “regulators understand [health care], managers are very comfortable with it, and the nonprofit hospitals are comfortable with the reception they get there,” said Leslie C. Boughner, executive vice president and managing director, Willis Captive & Consulting Practice, Willis North America, in Burlington, Vt.

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