Court Invalidates IRS Loss-Ratio Rule for Micro-Captive Transactions Federal Court Invalidates IRS Loss-Ratio Standard for Micro-Captive Reportable Transactions November 18, 2025 18 Nov 2025
When Is a Micro-Captive Insurance Company in a Transaction of Interest When Is a Micro-Captive Insurance Company Deemed to Be Participating in a Transaction of Interest? January 16, 2025 16 Jan 2025
When Is a Micro-Captive Insurance Company in a Listed Transaction? When Is a Micro-Captive Insurance Company Deemed to Be Participating in a Listed Transaction? January 16, 2025 16 Jan 2025
What Is a Listed Transaction and What Is a Transaction of Interest? What Is a Listed Transaction, What Is a Transaction of Interest, and Why Does It Matter? January 16, 2025 16 Jan 2025