RESOURCES & LINKS

Relevant Recent Law & Law Information 

• 202412 26 Order Vacating Stay Injuction issued December 23

• December 23, 2024 U.S. Court of Appeals Order — CTA Injunction Halted

• December 3, 2024 Nationwide Injunction finding the CTA Likely Unconstitutional

• 2013 Law Review Article, "Taking No Prisoners: Captive Insurance as an Alternative to Traditional or Commercial Insurance" written by Prof. Constance A. Anastopoulo

• Summa Holdings, Inc. v. Comm'r (6ih Cir. 2017)

• Mann Construction v. U.S.A. (6th Cir. March 3, 2022)

• CIC v. IRS (March 21, 2022 Order to Vacate)

• CIC v. IRS (June 2, 2022 Second Order)

• CIC v. IRS (July 29, 2022 Notice of Appeal)

• CIC v. IRS (August 16, 2022 Notice of Issues)

• CIC v. IRS (September 21, 2022 Joint Motion For Dismissal)

• CIC v. IRS Order of Dismissal (September 23, 2022)

• Reserve Mechanical Corp. v. Comm'r (10th Cir. May 13. 2022)

• 2022 Section 831(b) Premium Limit $2.45MM (Rev. Proc. 2021-45)

• 2023 Section 831(b) Premium Limit $2.65MM (Rev. Proc. 2022-38)

• Proposed Regulations issued April 10, 2023

• July 11, 2023 GPW Memo on Proposed Regulations on Unrelated Contracts

• July 11, 2023 GPW Memo on Proposed Regulations on Related Party Contracts

• 2024 Section 831(b) Premium Limit $2.8MM (Rev. Proc. 2023-34)