Recent IRS guidance and court cases, plus PATH Act changes, make captives more attractive to medium-size companies.

By Kimberly S. Bunting, J.D., and Phyllis Ingram, CPA

November 1, 2016

This article can help you better understand the purpose and benefits of captives—as well as the options available, particularly for a middle-market business owner. Additionally, it explains how provisions of the Protecting Americans From Tax Hikes (PATH) Act of 2015 (Division Q of the Consolidated Appropriations Act, 2016, P.L. 114-113) offer new, favorable tax opportunities to owners of captive insurance companies. —

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For more information on captive tax regulations, contact Scott Rogers.