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 Market Segment Report: US & Bermuda Reinsurers Maintain Strong Performance Despite Softening Market   Set up an alert from the report page
Profitability remains robust amid continued softening, but recent strong performance will be difficult to sustain.
 Data
Source: Market Segment Reports   Date: August 31, 2026

Texas Comptroller Offering Temporary Tax Amnesty to Unlicensed Captive Insurers
The Texas Comptroller of Public Accounts said it is offering a tax amnesty to unlicensed captive insurance companies and insureds who want to voluntarily comply with state tax ...
Source: BestWire   Date: August 11, 2026
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IRS Microcaptive Rule Faces Further Legal Challenges
Circuit Court of Appeals. The challenged final rule aims to label a microcaptive as a transaction of interest if the insured entity owns at least 20% of the voting power or value ...
Source: BestWire   Date: June 12, 2026
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Maryland Legislature Passes Captive Premium Tax Moratorium, Mutual Conversion Bills
Administration to study the use of captive insurers by nonprofit entities. If signed, SB 890 would go into effect July 1 and cover fiscal years 2027 and 2028, according to the ...
Source: BestWire   Date: April 14, 2026
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Lockton Appoints Chief Commercial Officer for EMEA
Emirates to lead the region's expansion. He brings both entrepreneurial drive and deep market knowledge to the role, the company said. Juma has more than 15 years of experience ...
Source: BestWire   Date: March 18, 2026
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Federal Court Rules in Favor of IRS in Microcaptive Case
Procedures Act, according to court filings. A court in 2022 invalidated the earlier notice, and the IRS in 2025 submitted a revised final rule. "The Treasury Department and the IRS ...
Source: BestWire   Date: March 11, 2026
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Willis Appoints Head of Mergers & Acquisitions, Asia in FINEX Business
New Zealand, according to a company statement. Vermeulen will be relocating to Singapore in the first quarter of 2026 as she transitions into her new regional leadership role, the ...
Source: BestWire   Date: February 5, 2026
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Viewpoint: Ruling Puts Pressure on Small Captives
https://bestsreview.ambest.com/edition/2026/january/index.html#page=14
Source: Best's Review   Date: January 1, 2026
Honigman Partner: Sexual Misconduct Claims a Top Concern for Health Care Captive Insurers
Robertson spoke with AM Best TV at the Cayman Captive Forum 2025. Following is an edited transcript of the interview. View the video version of this interview here: Q: As we start ...
Source: BestWire   Date: December 31, 2025
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Crowe Insurance Tax Partner: IRS Intensifies Scrutiny of Captive Insurance Arrangements
Kristen Lawler, insurance tax partner, Crowe, said U.S. federal auditors are demanding proof of genuine risk distribution among captive insurers, requiring documentation and ...
Source: BestWire   Date: December 31, 2025
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Delaware Captive Director: Tariff Volatility Highlights Captive Solutions for Supply Chain Risks
Following is an edited transcript of the interview. View the video version of this interview here. Q: With tariff-related costs becoming increasingly unpredictable, how are ...
Source: BestWire   Date: December 24, 2025
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Crowe's Lawler: IRS Intensifies Scrutiny of Captive Insurance Arrangements
Kristen Lawler, insurance tax partner, Crowe, said US federal auditors are demanding proof of genuine risk distribution among captive insurers, requiring documentation and ...
Source: AM Best TV   Date: December 4, 2025
IRS Raises Microcaptive Premium Limit to $2.9 Millon
The U.S. Internal Revenue Service has raised the limit on the greater of net written premiums or direct written premiums to $2.9 million for 831(b) insurers as part of a larger ...
Source: BestWire   Date: October 15, 2025
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IRS: Microcaptive Rule Is About Disclosure, Not Limiting Access
Court for the Southern District of Texas. The IRS said the rule simply pinpoints reportable transactions and does not deem transactions as invalid. The IRS is asking the court to ...
Source: BestWire   Date: September 9, 2025
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 Market Segment Report: US-Bermuda Reinsurers Poised To Sustain Solid Performance Despite Pricing Pressure   Set up an alert from the report page
Favorable underwriting results despite higher CAT losses for US-Bermuda reinsurers.
 Data
Source: Market Segment Reports   Date: September 2, 2025

WTW's Carter: Insurance Industry Seeks to Balance Tax Benefits, Regulatory Scrutiny
Peter Carter, head of captive solutions, WTW, said governments should encourage responsible corporate risk management practices. Carter spoke with AM Best TV at the 2025 Vermont ...
Source: AM Best TV   Date: August 13, 2025
Trade Groups Urging Feds to Repeal 'Transaction of Interest' Microcaptive Rules
Section 831(b) of the tax code, they said. This part of the tax code incentivizes the use of microcaptive by small- and medium-sized businesses that struggle to place a policy in ...
Source: BestWire   Date: June 20, 2025
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IRS Announces Penalties Against Microcaptive Insurance Executive
Alta Holdings LLC, U.S. Risk Associates Insurance Co. Ltd. and Newport Re Inc., for facilitating microcaptive insurance that violated tax laws. The IRS declined to specify the ...
Source: BestWire   Date: June 18, 2025
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Montana Shifts Captive Insurers' Taxes From Flat Rate to Tiered System
March 1 each year and the new law will go into effect Dec. 31. The new law also imposes a tax on assumed reinsurance premiums. Again, using a tiered system, a 0.225% tax will be ...
Source: BestWire   Date: May 16, 2025
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Tax Court: Microcaptive Didn't Constitute ‘Insurance' for Federal Tax Purposes
Clear Sky Insurance Co. Inc., which is owned by STW executive officers, the court said. When filing its taxes, Clear Sky elected to use an alternative, "more generous" tax regime ...
Source: BestWire   Date: March 27, 2025
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