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| 1 through 20 of
137 matching documents, best matches first. Sort by date |
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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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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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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