Download or read book Adkisson s Captive Insurance Companies written by Jay Adkisson and published by iUniverse. This book was released on 2006 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: A captive insurance company is, in a nutshell, an insurance company formed by a business owner to insure the risks of the operating business. The operating business pays premiums to the captive, and the captive insures the risks of the operating business. A captive is much more than an exotic form of self-insurance: It is the creation of a new insurance company that has the potential to grow from being a mere captive into a full-blown insurance company seeking to profit from underwriting the risks of others. Adkisson's Captive Insurance Companies provides a basic introduction to captives and their benefits, including: utilize your own experience ratings; recapture underwriting profits; underwrite exposed risks and deductibles; access the reinsurance markets; and transfer wealth between generations. This book also provides a unique look at the wealth transfer, accumulation and preservation advantages of captives, as well as an overview of the types of captives, taxation of captives, and captive domiciles.
Download or read book U S Captive Insurance Law written by F. Hale Stewart; Beckett G. Cantley and published by iUniverse. This book was released on 2015-02-18 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book on captive insurance which informs the reader whether or not he should form a captive insurance company, how to run it along with an explanation of the tax issues associated with running a property and casualty insurance company. In addition, the reader is taken through an entire case law history of captive insurance to better enable him to understand the issues related to forming a captive insurance company. New with this edition is a lengthy section by Beckett G. Cantley addressing special IRS considerations about which the captive owner and/or practitioner should be aware. These include the applicability of certain judicial and statutory anti-avoidance doctrines applied by the IRS and courts to disallow certain tax benefits associated with captive transactions that exploit the Internal Revenue Code in a manner not intended or contemplated by Congress.
Download or read book Applying the Arm s Length Principle to Intra group Financial Transactions written by Robert Danon and published by Kluwer Law International B.V.. This book was released on 2023-08-29 with total page 1053 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related rules. With contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations, this book provides unparalleled insights into the application of the Arm’s Length Principle to different types of financial transactions, application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlie intra-group financial transactions. With in-depth analysis of the legislation and market developments that fuel the diverse range of financing options available to market participants – and loaded with practical examples and case studies that cover the legal and economic considerations that arise when analysing intra-group finance – the contributors examine such topics and issues as the following: national anti-abuse rules applicable to financial transactions; tax treaty issues; role of credit ratings and impact of implicit support; loans, cash pooling, financial guarantees; transfer pricing aspects of performance guarantees; ‘mezzanine’ financing; considerations for crypto financing; impact of crises situations such as COVID-19; how treasury operations can be structured in a group and the decision-making process involved; how hedges offset or mitigate risks; how to apply the arm’s length principle to factoring and captive insurance transactions; comparability analysis for various transactions; special considerations for transactions carried out by a permanent establishment; EU state aid and its interaction with transfer pricing rules; dispute prevention and resolution tools under the OECD, UN, and EU frameworks; and developing countries’ perspectives, focusing on Brazil, India, and South Africa. Given the challenges facing taxpayers and tax authorities alike, this book will prove an immeasurably valuable reference guide to support tax practitioners, tax administrations, and tax scholars in developing standards and policies in dealing with intra-group financing issues.
Download or read book U S Captive Insurance Law written by F. Hale Stewart JD LLM CAM CWM CTEP and published by iUniverse. This book was released on 2011-01-04 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book on captive insurance which thoroughly examines the relevant issues associated with starting a captive insurance company. Part I begins with a description of the companies most likely to benefit from a captive program. This is followed by a detailed outline and explanation of the formation process and ends with an overview of the tax issues encountered by a property and casualty insurance company. Part II presents the first in-depth historical analysis of the entire history of U.S. captive insurance case law. It begins with the reserve cases of the early 20th century and is followed by the flood plane cases of the 1950s, the I.R.S. victories of the 1980s, the taxpayer victories of the 1990s and the I.R.S. safe harbor Revenue Rulings of the early 2000s. With over 950 footnotes and 40 sources, this is the most complete treatment of captive insurance to date.
Download or read book Drafting Limited Liability Company Operating Agreements Fourth Edition written by John M. Cunningham and published by Wolters Kluwer. This book was released on 2016-06-15 with total page 3536 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential resource enables you to negotiate, draft, and fine-tune LLC operating agreements for all basic types of LLCsand—in every U.S. jurisdiction! It delivers exclusive guidance on all 10 stages of the LLC formation process, and comes with a CD-ROM packed full of valuable material, including complete agreements, forms, and clauses all ready for immediate use. Newly expanded to two volumes, theand Fourthand Edition of Drafting Limited Liability Company Operating Agreements is the only limited liability company formbook and practice manual that addresses the entire process of planning, negotiating and drafting LLC operating agreements, and handling LLC formations. Providing hands-on guidance directly from John M. Cunningham, one of the acknowledged leaders in the field, Drafting Limited Liability Company Operating Agreements, Fourthand Edition, ensures that youand’re prepared to handle all legal and tax aspects of the LLC formation process for member-managed, manager-managed, single-member, and multi-member LLCs, including: Fiduciary issues and other critical business organization law issues facing the managers of multi-member LLCs Multi-member LLC partnership tax issues The unique legal and tax issues confronting owners of single-member LLCs Hidden issues in drafting articles of organization The complex issues of legal ethics when representing two or more clients in forming multi-member LLCs Only Drafting Limited Liability Company Operating Agreements, Fourthand Edition fully covers: The 10 main stages of the LLC formation process, providing detailed, practice-oriented comments on each and“Red flagsand” spotlighting common pitfalls and risks in LLC formation Key federal tax materials, including the and“Check-the-Box Regulationsand” and the IRSand’s guidelines on the application of the Self-Employment Tax to LLC members The current text of the Delaware Limited Liability Company Act And Drafting Limited Liability Company Operating Agreements, Fourthand Edition includes: All of the general-purpose model operating agreements you are likely to need to form both single-member and multi-member LLCs, designed for use in all 50 states and accompanied by line-by-line instructions Guidance through the entire, complex maze of legal, tax, and drafting issues An all-new section on protecting clientsand’ assets through LLCs Valuable exhibits, including a master table and various subsidiary tables of the Delaware Limited Liability Company Act provisions relevant to LLC formations Plus! Every clause, form, and complete agreement is on CD-ROMand—to speed the formation process and help save you time. To assist in your LLC formation practice, youand’ll also find a comprehensive survey of the rapidly expanding body of federal and state LLC case lawand—complete with clear summaries of the cases and indexes by both state and subject matter. Newly updated and expanded, Drafting Limited Liability Company Operating Agreements, Fourthand Edition, delivers all the forms, agreements and expert guidance every LLC practitioner should have on hand. and
Download or read book The Definitive Guide to Captive Insurance Companies written by Peter J. Strauss and published by Author House. This book was released on 2011-10-06 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Definitive Guide to Captive Insurance Companies: What Every Small Business Owner Needs To Know About Creating and Implementing a Captive Americas top corporate estate, tax and asset protection attorney provides readers with true insight on multiple key sophisticated planning techniques for small business owners implementing captive insurance companies. The Definitive Guide to Captive Insurance Companies will provide readers with the ability to: - Reduce income taxation, - Increase cashflow, - Self-insure, - Protect personal and business assets, and - Enhance estate planning.
Download or read book Asset Protection written by Jay Adkisson and published by McGraw Hill Professional. This book was released on 2004-07-02 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategies that are effective and legal for putting one’s assets safely out of reach In today’s increasingly litigious world, the shielding of assets has become a prominent issue for financial planners, business owners, and high-net-worth individuals. Asset Protection details methods that are both legally and morally legitimate for protecting one’s assets from creditors, lawsuits, and scams. Bringing economic common sense and legitimacy to an area that is drowning in gimmickry, two of today’s top lawyers examine the fundamental issues in this growing area, avoiding dense legalese to make the book accessible to anyone. Asset Protection covers everything readers want to know about: Establishing an effective asset protection program Today’s most popular, established strategies Newer strategies that are still being resolved by the courts
Download or read book The Manager s Guide to Terrorism Risk and Insurance written by David J. Smith, MSM, CPCU and published by Rothstein Publishing. This book was released on 2016-08-02 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a manager, you’re aware of terrorist acts, are considering the risks, but sense that you need more background. How might terrorism occur? How is it part of risk and threat planning? What insurance strategies might protect your company from financial loss? In a few short chapters, The Manager’s Guide to Terrorism, Risk, and Insurance: Essentials for Today’s Business fills in the blanks for you. What does it take to weigh the likelihood of a terrorism exposure and protect all the assets of your company? The answer to this question involves understanding the nature of terrorists and their behavior, evaluating the risk of potential damage and business interruption, and exploring ways to use insurance – such as programs covered by the US Terrorism Risk Insurance Act – to protect against severe financial harm. Authors of this book, David J. Smith and Mark D. Silinsky, give you the benefit of their decades of professional experience in risk management, insurance, physical and cyber security, and anti-terrorism. Topics covered will help you to better understand: Characteristics that could make your company the target of terrorism. The most costly terrorist acts that have brought about fatalities and insured property loss. . How to anticipate the probability of maximum loss and foreseeable loss from terrorism. . The psychological picture of the typical terrorist – the warning signs and pre-attack indicators. . Tactics used by terrorists, such as bombings, assassination, and kidnapping. . Safety measures to be used by employees in the office and as they travel. . Practical steps for loss reduction from a variety of terrorist-related threats. . Insurance options to protect against financial loss from destructive terrorist acts, kidnap and ransom, and cyber attack and exposure. Case studies and discussion questions are provided to speed your understanding of the material. Importantly, since the book has been extensively researched, the authors provide a wealth of resources that you can consult as you dig deeper into this complex topic.
Download or read book Tax Expenditures written by and published by . This book was released on 2010 with total page 1004 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Captive Insurance Companies written by Paul A. Bawcutt and published by . This book was released on 1987 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Captive Insurance Companies written by William A. D. Hare and published by . This book was released on 1972 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Asset Protection written by Jay Adkisson and published by McGraw Hill Professional. This book was released on 2004-07-02 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Todays most popular, established strategies.
Download or read book The Business Owner s Definitive Guide to Captive Insurance Companies written by Peter J. Strauss and published by Forbesbooks. This book was released on 2017-07-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: MANAGE YOUR RISK IN A MORE EFFICIENT WAY What if you could insure the risks of your business, reduce your out of-pocket expenses, and create another source of revenue? Sounds too good to be true, right? With The Business Owner's Definitive Guide to Captive Insurance Companies, Mr. Strauss shows that, by utilizing a captive insurance company, this is not only possible but also a lot easier than you'd imagine. As one of America's top corporate, tax, and risk management attorneys, Mr. Strauss provides readers with true insight on the key sophisticated planning techniques used by small business owners who implement captive insurance companies. You'll learn the fundamentals and history of captive insurance and how this technique can provide numerous benefits to your business. This book will provide you with the insight on how to: -reduce out-of-pocket expenses; -increase cash flow; -insure more of the risks of your business; -protect personal and business assets from lawsuits; and -select the appropriate manager for your captive insurance company. Creating a captive insurance company may sound daunting, but with Mr. Strauss's guidance you can navigate the legal maze and utilize this valuable strategy with ease. Don't miss out on crucial out-of-pocket savings, and create more liquidity in a more tax-efficient manner. Take steps today and reap the benefits of captive insurance!
Download or read book Tax Expenditures written by Library of Congress. Congressional Research Service and published by . This book was released on 2014 with total page 1060 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Re imagining Offshore Finance written by Christopher M. Bruner and published by Oxford University Press. This book was released on 2016 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Small jurisdictions have become significant players in cross-border corporate and financial services. Their nature, legal status, and market roles, however, remain under-theorized. Lacking a sufficiently nuanced framework to describe their functions in cross-border finance - and the peculiar strengths of those achieving global dominance in the marketplace - it remains impossible to evaluate their impacts in a comprehensive manner. This book advances a new conceptual framework to refine the analysis and direct it toward more productive inquiries. Bruner canvasses extant theoretical frameworks used to describe and evaluate the roles of small jurisdictions in cross-border finance. He then proposes a new concept that better captures the characteristics, competitive strategies, and market roles of those achieving global dominance in the marketplace - the market-dominant small jurisdiction (MDSJ). Bruner identifies the central features giving rise to such jurisdictions' competitive strengths - some reflect historical, cultural, and geographic circumstances, while others reflect development strategies pursued in light of those circumstances. Through this lens, he evaluates a range of small jurisdictions that have achieved global dominance in specialized areas of cross-border finance, including Bermuda, Dubai, Singapore, Hong Kong, Switzerland, and Delaware. Bruner further tests the MDSJ concept's explanatory power through a broader comparative analysis, and he concludes that the MDSJs' significance will likely continue to grow - as will the need for a more effective means of theorizing their roles in cross-border finance and the global dynamics generated by their ascendance.
Download or read book Decisions and Orders of the National Labor Relations Board written by United States. National Labor Relations Board and published by . This book was released on 2007 with total page 1368 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Decisions and Orders of the National Labor Relations Board V 345 August 19 Through December 9 2005 written by and published by Government Printing Office. This book was released on with total page 1372 pages. Available in PDF, EPUB and Kindle. Book excerpt:
