This eBook covers who should form a captive insurance company, benefits of a captive, types of captives, corporate structures, running a captive, annual reports, shutting down a captive and much more. Authored by leading tax expert on U.S. Captive Insurance Law, F. Hale Stewart JD, LLM,CWM, CAM,CTEP

Table of Contents ....... 3

Who Should Form a Captive? ....... 4

What are the Benefits of a Captive Insurance Company? ....... 5

What Type of Captive Should a Company Form? ....... 7

Risk Retention Groups ....... 9

Special Category Captives ....... 11

What Type of Corporate Structure Should I Use? ....... 12

How to Form a Captive ....... 15

Running the Captive ....... 21

Annual Reports ....... 22

Shutting Down the Captive ....... 23

Taxation ....... 23

Non Life Insurance Companies ....... 24

Small Insurance Company Election Under 831(b) ....... 31

Foreign Captives ....... 31

Notes ....... 33