In the aftermath of the 1997-98 Asian crises, many emerging markets self-insured by accumulating international reserves (i.e., non-contingent assets) in excess of what many models predicted, while relying relatively little on state-contingent assets. This apparent over-reliance on self-insurance...

This article is intended to provide a basic set of frequently asked questions on captive insurance companies. The questions are in no way meant to be exhaustive on the subject, but rather solely cover certain basic uniform questions potential captive insurance company owners need to ask before...

Following up on Prof; Beckett G. Cantley' presentation at BYU on the current abuses he's seen related to Internal Revenue Code (“IRC”) 831(b) Captive Insurance Companies (“CIC”), this memorandum (“memo”) summarizes some of his published law review articles in the area. There seems to...