Everything You Need to Know: Final IRS Regulations For Micro-captives
NEW UPDATES FOR MICRO-CAPTIVES
Article summary
- Final IRS regulations issued (Regs. Sec. 1.6011-10 and 1.6011-11): On January 10, 2025, the U.S. Treasury and IRS finalized rules defining when a micro-captive insurance company is treated as participating in a listed transaction or transaction of...