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2013 Law Review Article, "Taking No Prisoners: Captive Insurance as an Alternative to Traditional or Commercial Insurance" written by Prof. Constance A. Anastopoulo
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Summa Holdings, Inc. v. Comm'r (6ih Cir. 2017)
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Mann Construction v. U.S.A. (6th Cir. March 3, 2022)
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CIC v. IRS (March 21, 2022 Order to Vacate)
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CIC v. IRS (June 2, 2022 Second Order)
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CIC v. IRS (July 29, 2022 Notice of Appeal)
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CIC v. IRS (August 16, 2022 Notice of Issues)
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CIC v. IRS (September 21, 2022 Joint Motion For Dismissal)
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CIC v. IRS Order of Dismissal (September 23, 2022)
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Reserve Mechanical Corp. v. Comm'r (10th Cir. May 13. 2022)
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2022 Section 831(b) Premium Limit $2.45MM (Rev. Proc. 2021-45)
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2023 Section 831(b) Premium Limit $2.65MM (Rev. Proc. 2022-38)
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Proposed Regulations issued April 10, 2023
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July 11, 2023 GPW Memo on Proposed Regulations on Unrelated Contracts
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July 11, 2023 GPW Memo on Proposed Regulations on Related Party Contracts
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2024 Section 831(b) Premium Limit $2.8MM (Rev. Proc. 2023-34)