Captive Insurance Companies: Business, Estate Planning and Asset Protection Considerations

Best Practices for Structure, Implementation and Choice of Domicile Through Industry-Specific Case Studies

Recording of a 90-minute CLE webinar with Q&A

Conducted on Tuesday, April 29, 2014

Recorded event now available

or call 1-800-926-7926
Program Materials

This CLE webinar will prepare estate planning counsel to leverage tax and asset protection benefits for clients by using captive insurance companies. Our experienced panel will provide best practices that are within IRS guidelines and safe harbors for structure and implementation through real-world examples in various industries.


Captive insurance companies have historically been popular with large, self-insured corporations and were frequently formed offshore. However, through IRC 831(b), smaller entities can now benefit from an estate planning perspective and form them in the United States.

Captives provide substantial business and tax benefits. If a captive receives less than $1.2 million of net written premiums for a tax year, then only its taxable investment income is subject to tax, while the underwriting income is exempt.

In addition, a properly structured captive provides significant asset protection benefits by removing the earnings on premium dollars from the reach of creditors of the business and the owners. Counsel can leverage a well-planned captive arrangement to reduce a client's estate and gift taxes.

Listen as our experienced panel reviews the IRC 831(b) election requirements in forming a captive, integrating it in wealth planning, and choosing the appropriate domicile. They will focus on the income, gift and estate tax and asset protection advantages. Our panelists will illustrate implementation techniques through the use of real-world and industry-specific case studies.



  1. History of captives and 831(b) architecture
  2. Why form a captive?
  3. Gift and estate tax planning techniques
  4. Asset protection
  5. Industry-specific case studies


The panel will review these and other key questions:

  • How do captive insurance companies provide estate planning benefits?
  • What are the requirements of IRC 831(b) to form a captive insurance company? How does it apply to small and mid-size businesses?
  • What are the key approaches to maximize the benefits of captive arrangements within IRS guidelines?
  • What should counsel consider in choosing an appropriate domicile?
  • How can you appropriately maximize a captive as an asset protection vehicle?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Kevin Allgood
Kevin Allgood
Senior Vice President
Hub International
Michaeline Gordon
Michaeline Gordon

Dolgin Law Group

Ms. Gordon focuses her practice on estate and trust planning, asset protection, estate and trust administration,...  |  Read More

Lou Schendl
Lou Schendl
Timberview Captive
Robert K. Wold, AFIS, CLCS
Robert K. Wold, AFIS, CLCS
Vice President
Hub International

Mr. Wold is an advisor on the Commercial Risk team. He has more than 10 years of experience in financial and insurance...  |  Read More

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