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What Tax Professionals Need to Know Now About IRS Scrutiny, Micro-Captive Rules & Compliance
Captive insurance arrangements are facing heightened IRS scrutiny and increased enforcement, making it more important than ever for tax professionals, CPAs, attorneys, financial advisors, and business owners to understand the evolving rules surrounding IRC §§ 831(a) and 831(b).
With the Final IRS Micro-Captive Regulations, recent federal court decisions, expanding reporting requirements, and heightened enforcement activity, captive insurance structures are receiving closer attention from the IRS. Understanding the current rules and identifying potential compliance and audit risks is critical for professionals advising clients with existing or proposed captive arrangements.
This timely 2-hour course provides a practical update on the 2026 captive insurance landscape, covering the latest IRS developments, taxation under IRC §§ 831(a) and 831(b), eligibility requirements, reporting obligations, risk distribution, premium deductibility, audit triggers, and strategies for maintaining compliant captive insurance programs.
Whether you currently advise clients with captive insurance arrangements or are considering whether a captive structure is appropriate, this session will help you identify emerging risks, understand the latest regulatory developments, and make more informed planning decisions.
Learning Objectives:
Session Highlights:
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