Crowne Plaza - Times Square Manhattan New York, New York
Richard J. Sapinski
New York University School of Professional Studies
Captive Insurance: What Works and What Doesn’t
Some captive insurance arrangements serve important business objectives and others look like tax shelters. The Tax Court’s recent decision in Avrahami provides some guidance about what works and what doesn’t but also leaves many questions unanswered. This panel reviews the current state-of-play with respect to captives and discusses what to watch out for as more audits and cases make their way through the system.