tax

Three Views from North Carolina on Captive Insurance in 2018

Three Views from North Carolina on Captive Insurance in 2018

During 2018, North Carolina's captive insurance program reached a milestone: its fifth anniversary since the inception of the North Carolina Captive Insurance Act. During these last 5 years, the program has seen the substantial growth of North Carolina licensed captive insurers as well as growth of captive managers and other captive services providers that are operating in our state. 

Will the Tax Cuts and Jobs Act Affect Small Captive Insurance Companies?

The end of 2017 delivered uncertain tidings concerning what effect the Tax Cuts and Jobs Act would have on the captive insurance industry. While the law affects larger captive insurers, changes are less significant for smaller captives. Management Services International provides its view on the tax law and small captive insurance companies.