P. Bruce Wright. P: E:

Size: px
Start display at page:

Download "P. Bruce Wright. P: E:"

Transcription

1 ATTORNEY BIOGRAPHY P. Bruce Wright Partner New York P: E: Education LL.M., Georgetown University Law Center J.D., cum laude, Brooklyn Law School B.S., City University of New York at Brooklyn College CPCU Bar Admissions District of Columbia New York Background Nationally recognized as an authority in the captive insurance industry, Bruce Wright counsels companies on a wide range of tax and insurance law issues, including formation of commercial offshore privately and publicly held entities. He also works with clients on the development of structured financial products such as securitizations, swaps, options and similar products used as alternatives to conventional risk financing mechanisms such as rent-a-captives and cell companies. Representing domestic and foreign-based clients, Bruce advises property and casualty insurance companies, guides the formation of single parent/group captive insurers and counsels risk retention groups. With more than four decades of experience, he has helped clients successfully navigate an array of complex federal income tax issues such as debt or equity characterization, engaging in U.S. trade or business issues, continuity of interest, passive foreign investment company status, controlled foreign corporation status, limitations on the use of net operating losses, cancellation of indebtedness income, consequences of debt modification, original issue discount, federal excise tax and state premium tax on premiums paid to foreign investors. Experience Represented a Bermuda reinsurance company in its structuring and formation, the private offering of its securities, and the establishment of its business. Advised Verizon on the insurance aspects of its $7.5 billion transfer in pension obligations to Prudential. Counseled clients with captive insurance structures for employee benefits. Awards Honored as one of the inaugural inductees to the Captive Review "Hall of Fame" (2016) Recipient, Distinguished Service Award, Captive Insurance Companies Association (2016) Ranked No. 2 in the latest edition of Captive Review magazine s Power 50, which recognizes the 50 most important figures in the international captive insurance community ( ) Recipient, Industry Service Award, Vermont Captive Insurance Association (2015)

2 PAGE 2 Ranked No. 4 in Captive Review magazine s Power 50, which recognizes the 50 most important figures in the international captive insurance community ( ) Ranked No. 8 in Captive Review magazine s Power 50, which recognizes the 50 most important figures in the international captive insurance community ( ) Recipient, U.S. Captive Outstanding Contribution Award, U.S. Captive Services Awards, Captive Review (2012) Ranked No. 9 in Captive Review magazine s Power 50, which recognizes the 50 most important figures in the international captive insurance community ( ) Recognized as a distinguished benefactor by the Nevada Captive Insurance Association (2011) Professional Activities Chair, Captive Insurance Committee, ABA Business Law Section Former Vice-Chair, Captive Insurance Committee, ABA Business Law Section Articles New NJ Direct Placement Tax Decision (August 2018) Tax Court Issues in Small Insurance Company Case (August 2018) 953(d) Elections: A Real Problem or Is the IRS Making Them a Problem? (June 2018) (CICR) Captive Insurers and the Base Erosion Anti-Abuse Tax (January 26, 2018) IRS Rules on Revocation of Section 953(d) Election (December 2017) Serving RRG Members Property Coverage Needs Through Deductible Reimbursement Policies (November 2017) Risk Retention Reporter A Tax Court Opinion in Avrahami Finally (October 2017) State Tax Developments: Captives (September 2017) Court Concludes Tax Elections Invalid in Avrahami and Feedback Decision (August 21, 2017)

3 PAGE 3 IRS Addresses Insurance Characterization (August 2017) Federal Court s Inherent Authority Revisited (June 2017) New York Adopts Cybersecurity Requirements (April 2017) What Is a Reciprocal Insurance Company, and How Is It Taxed? (March 1, 2017) Direct Procurement Taxes: A Primer for Captives (February 22, 2017) Group Captives, Cell Captives, and Risk Pooling Arrangements Guide (February 1, 2017) Taxation of Single-Parent Captives: A Basic Guide (January 12, 2017) When are Premiums Paid to a Captive Insurance Company Deductible for Federal Income Tax Purposes? (January 4, 2017) Section 831(b) Captives as Transactions of Interest (January 2017) Mortgage Insurance Captives Perhaps a New Life? (January 2017) Final and Temporary Section 385 Regulations (December 2016) Ceding Commission Held Amortizable in Reinsurance Transaction (December 2016) Disclosure of 831(b) Transactions of Interest Required by IRS in Notice (November 3, 2016) New York State Rules on Premium Deduction (September 2016) New Proposed Section 385 Regulations (August 1, 2016) Nonprofit Insurance Program Ruled Not Exempt (July 2016)

4 PAGE 4 New York Court Rules on Premium Deduction (June 2016) IRS: Status of Coverages (May 2016) A Look at the IRS Position in Avrahami (March 2016) IRS Revokes Cascading Excise Tax Ruling (February 2016) Congress Amends Section 831(b) (February 2016) Residual Value Insurance Qualifies as Insurance for Tax Purposes (December 2015) The IRS s Analysis in CCA (November 2015) IRS on PFIC Regulations for Hedge Fund Reinsurers (November 2015) Domicile Considerations (October 2015) Senator Wyden Introduces PFIC Legislation (September 2015) Commerce Department Survey Response Deadline Passes Quietly (August 2015) Captive Insurance Company Report Validus Result Affirmed on Narrower Grounds (July 2015) Deadline Imminent for Response to Commerce Department Survey (June 26, 2015) FATCA Key Points to Remember for Captives (June 2015) Validus Court Holds FET Not Applicable to Foreign Reinsurance (May 27, 2015) Treasury and IRS Issue New Proposed PFIC Regulations Aimed at Hedge Fund Reinsurers (May 6, 2015)

5 PAGE 5 The Insured Roll Up Where Are We? (May 2015) 831(b) Companies (April 6, 2015) Bloomberg Law Tax Management Memorandum IRS Says Currency Fluctuation Cover is Not Insurance for Tax Purposes (April 6, 2015) Healthmark Case Changes Brother-Sister Captive Tax Treatment (April 6, 2015) IRS Dirty Dozen Abusive Tax Structures Single Out Micro-Captives (February 6, 2015) Captive Wire The Tax Court Decides Two New Captive Cases (February 2015) Tax Court Pending and Newly Issued Captive Cases (December 2014) New IRS Rule on Captives' Reinsurance of VEBA Benefits (August 2014) Finally: A Rent-a-Center Decision (March 2014) CAPTIVE INSURANCE COMPANY REPORTS Taxes (March 2014) Money Market Funds, Withholding Tax, and Tax Extenders (January 2014) IRS: Positive FATCA News for Captives (December 2013) Bruce Wright Updates an Offshore Tax Case (July 2013) Guide to FATCA for Foreign Captives (March 2013) Taxation: Risk Distribution and the Meaning of Harper (March 2012) Tailor-made Captives (2011) Captive Review, Latin America Report Captives: Creeping State Tax Reach (October 2010)

6 PAGE 6 Update: FET Applies on a Cascading Basis (March 2010) Proposed U.S. Federal Tax Legislation - Impact on Cayman Islands Captives (January 5, 2010) Cayman Financial Review Scrutinizing TAM on Partnerships and the True Insured (August 2008) IRS Guidance: FET Applies on a Cascading Basis (May 2008) IRS Weighs in on Cell Captives (April 2008) Considerations in Forming a Risk Retention Group (Spring 2008) AHRMNY News Effects of Proposed IRS Regulation on Tax Benefits of Captives (January 2008) Risk Financing Perspectives The Rules of Insuring Employee Benefits in Captives (August 2002) Risk Management Purchasing Insurance from Unlicensed Insurers (August 1998) Risk Management Despite IRS Attempts, Captive Wall Remains Intact (September 1991) Risk Management Enforceability of the Regulatory and Insured v. Insured (April 1991) Exclusion in D&O Policies, Bank Risk FIRREA Enforcement Provisions (September 1990) Bank Risk The Risk Retention Act Bane or Blessing? (1989) Department of Commerce Report, Society of CPCU Risk Financing A Guide to Insurance Cash Flow (1987) International Risk Management Institute, Inc. Essentials of Risk Financing (1986) Insurance Institute of America Presentations Texas Captive Summit 2018 (October 22, 2018) Captive Review

7 PAGE 7 Hawaii Captive Insurance Council Annual Conference (October 15-18, 2018) Hawaii Captive Insurance Council New York Captive Summit (September 20, 2018) Captive Review Annual Federal & State Tax Update (August 20-22, 2018) NC Captive Insurance Association (NCCIA) Annual Federal and State Tax Update (August 22, 2018) North Carolina Captive Insurance Association Webcast: Section 953(d) Elections The Election Process May Not Be as Easy as It Appears (August 16, 2018) American Bar Association Tax Reform: Where the Dust Settled (August 7-9, 2018) Vermont Captive Insurance Association Tax Reform: Where the Dust Settled (August 7, 2018) Vermont Captive Insurance Association Webcast: An In-Depth Discussion of the Reserve Mechanical Case (August 1, 2018) American Bar Association Rapidly Evolving Tax Landscape in the Captive Industry (June 13, 2018) Bermuda Captive Conference Captive Insurance Tax Forum (February 26-27, 2018) Webcast: Tax Reform & Captives (February 20, 2018) Vermont Captive Insurance Association Hot Topics for Captives (February 2, 2018) Taxation of Captives (February 1, 2018) Eversheds Sutherland Year-End Tax Seminar (November 10, 2017) New York Captive Owners Summit (November 8, 2017) Captive Review Tax Aspects of Offshore Captives ( October 25, 2017) BNA Bloomberg Captive Insurance Tax Summit (October 23-24, 2017) BNA Bloomberg

8 PAGE 8 Federal Tax Issues Affecting Captive Insurers (October 18, 2017) Hawaii Captive Insurance Council Building a More Robust Membership: Some Creative Program Ideas (September 26-28, 2017) National Risk Retention Association (NRRA) Texas Captive Owners Summit 2017 (September 19, 2017) Captive Review Tax Developments and Updates What the Future May Hold (September 10-13, 2017) Bermuda Captive Conference Annual Federal and State Tax Update (August 21-23, 2017) North Carolina Captive Insurance Association (NCCIA) Advanced Captive Tax (May 8, 2017) Chicago Captive Owners Summit Basic Captive Tax (May 8, 2017) Chicago Captive Owners Summit Legal and Regulatory Update for Benefits Captive Programs (January 31, 2017) Captive Tax Issues (January 30, 2017) Webcast: Captive Insurance Company Audit Activity Update & Notice (November 9, 2016) Advanced Federal Tax Considerations (September 13, 2016) San Francisco Captive Owners Summit Tax 101 for Captives (September 13, 2016) San Francisco Captive Owners Summit U.S. Tax Updates and Developments (June 15, 2016) Bermuda Captive Conference Tax Update for Captive Business Today (March 8, 2016) Captive Insurance Companies Association (CICA) 2016 International Conference International Tax Issues and Profit Shifting as They Relate to On-Shore and Off-Shore Captive Insurance Companies (February 26, 2016) International Litigation, Arbitration & Transactions Conference

9 PAGE 9 Current IRS Audit Experience and Discussion of Recent Rulings and Cases (February 23, 2016) Captive Insurance Tax Summit State Taxation of Captives (February 23, 2016) Captive Insurance Tax Summit Employee Benefits as Third Party Risk (February 22, 2016) Captive Insurance Tax Summit Federal Excise Tax Developments (February 22, 2016) Captive Insurance Tax Summit Redomiciling of Captive Arrangements (February 22, 2016) Captive Insurance Tax Summit Benefits Legal & Regulatory Update: ExPro and ERISA (February 3, 2016) Tax Roundtable (February 2, 2016) Captive Insurance Companies What, Why and Where? (November 16, 2015 ) The Atlanta Tax Forum Meeting Tax Considerations (November 3, 2015) Association of the Bar of the City of New York Federal Tax Considerations (November 2, 2015) Captive Owners Summit IRS Scrutiny (November 2, 2015) Captive Owners Summit Federal and State Taxes: Case Law and IRS Developments (October 27, 2015) Hawaii Captive Insurance Council Forum Employee Benefits as Third-Party Risk (October 26, 2015) Bloomberg/BNA Captive Insurance Tax Summit Redomestication of Single Parent Captives (October 26, 2015) Bloomberg/BNA Captive Insurance Tax Summit State Taxation of Captives (October 26, 2015) Bloomberg/BNA Captive Insurance Tax Summit Current IRS Audit Experience and Discussion of Recent Rulings and Cases (October 26, 2015) Bloomberg/BNA Captive Insurance Tax Summit

10 PAGE 10 Webcast: Everything (Well, Most Things) You Need to Know About Taxation of Foreign Captives. (October 7, 2015) American Bar Association Annual Federal and State Tax Update (August 26, 2015) NCCIA Annual Conference Tax Update Trekking Through the Federal and State Tax Forest (August 12, 2015) Vermont Captive Insurance Association Captive Insurance Tax Developments: The Latest from the IRS Firing Lines (April 29, 2015) RIMS Annual Conference & Exhibition Captive Insurance Tax Update (April 6, 2015) ABA Business Section Captive Insurance Committee New Developments in State and Federal Income Taxes and How They May Impact Captive Strategies (March 10, 2015) CICA International Conference Medical Stop Loss in the U.S. (February 4, 2015) Hot Topics in Captive Insurance Yesterday, Today and Tomorrow (February 4, 2015) Captive Taxation Update (January 28, 2015) Strategic Risk Solutions Web Seminar IRC Section 831(b) as Applied to Captive Insurers (January 15, 2015) Bloomberg BNA - Tax Advisory Board Meeting BNA/CITE Captive Summit (October 27-28, 2014) Tax Update (October 21, 2014) Hawaii Captive Insurance Council Tax Update: Lessons from Recent IRS Cases (October 6, 2014) Captive Live USA Strategic Risk Management (September 17, 2014) Connecticut Captive Symposium Latest Pertinent Developments in Tax Policy Relevant to Captive Insurance (August 26, 2014) North Carolina Captive Insurance Association Tax Update (August 21, 2014) North Carolina Captive Conference

11 PAGE 11 Tax Update (June 19, 2014) Kentucky Captive Conference Tax Update (June 4, 2014) Bermuda Captive Conference State and Local Tax for Captives Update (April 25, 2014) AIC Meeting Captive Insurance Company Association (March 10-11, 2014) BNA/CITE Captive Summit (February 24-25, 2014) Tax Update (February 18-19, 2014) Texas Captive Conference (January 30-31, 2014) Advanced Captive Tax Update (August 9, 2012) Vermont Captive Insurance Association Bermuda Captive Insurance Conference (June 6, 2012) Bermuda Captive Insurance New Jersey Department of Banking and Insurance Commissioner s Symposium (November 30, 2011) New Jersey Department of Banking and Insurance Commissioner 23rd Annual Federal Bar Association Insurance Tax Seminar (May 26, 2011) Federal Bar Association Tax Update for Captives (August 8-10, 2017) Vermont Captive Insurance Association (VCIA) Books Chapter 4: US Taxation of Non-US Captives (Spring 2018 ) Captive Insurance Deskbook for the Business Lawyer published by the American Bar Association Appendix: The Base Erosion Anti Abuse Tax (BEAT) Overview (Spring 2018) Captive Insurance Deskbook for the Business Lawyer published by the American Bar Association

P: E:

P: E: ATTORNEY BIOGRAPHY Saren Goldner Partner New York P: +1.212.389.5063 E: sarengoldner@eversheds-sutherland.com Education J.D., State University of New York at Buffalo Law School B.A., summa cum laude, University

More information

P: E:

P: E: ATTORNEY BIOGRAPHY James M. Cain Partner Washington P: +1.202.383.0180 E: jamescain@eversheds-sutherland.com Education J.D., Georgetown University Law Center A.B., University of Notre Dame Bar Admissions

More information

Rapidly Evolving Tax Landscape in the Captive Industry

Rapidly Evolving Tax Landscape in the Captive Industry Rapidly Evolving Tax Landscape in the Captive Industry 1 Presenters Moderator - Scott Slater, Partner at PwC Bermuda Panellists - Bruce Wright Partner at Eversheds Sutherland - Tom Jones Partner at McDermott

More information

Jill E. Darrow. Partner New York p Practices. Memberships. Advisories

Jill E. Darrow. Partner New York p Practices. Memberships. Advisories Jill E. Darrow Partner jill.darrow@kattenlaw.com New York p +1.212.940.7113 Practices FOCUS: Transactional Tax Planning Distressed Debt and Claims Trading Mergers and Acquisitions Entrepreneurial Ventures

More information

Marc A. Simonetti. P: E:

Marc A. Simonetti. P: E: ATTORNEY BIOGRAPHY Marc A. Simonetti Partner New York P: 212.389.5015 E: marc.simonetti@sutherland.com Education J.D., St. John's University School of Law, Member, American Bankruptcy Institute Law Review,

More information

CAPTIVE INSURANCE: Primer and Federal Tax Overview. November 2009

CAPTIVE INSURANCE: Primer and Federal Tax Overview. November 2009 CAPTIVE INSURANCE: Primer and Federal Tax Overview November 2009 Overview 1. Types of Captives 2. Captive Insurance Domiciles: Foreign versus Domestic Jurisdiction Considerations 3. Professionals Required

More information

OFFSHORE CAPTIVE TAX AND REGULATORY CONSIDERATIONS. Angela J. Walitt, Partner Baker & McKenzie LLP February 13, 2017

OFFSHORE CAPTIVE TAX AND REGULATORY CONSIDERATIONS. Angela J. Walitt, Partner Baker & McKenzie LLP February 13, 2017 OFFSHORE CAPTIVE TAX AND REGULATORY CONSIDERATIONS Angela J. Walitt, Partner Baker & McKenzie LLP February 13, 2017 1 Discussion Topics Benefits of Using an Offshore Captive Direct U.S. Taxation of Offshore

More information

UTILIZATION OF CAPTIVES TODAY

UTILIZATION OF CAPTIVES TODAY UTILIZATION OF CAPTIVES TODAY November 20, 2015 Prepared by: Julie Patel Vice President Marsh Captive Solutions Utilization of Captives Today Objectives of Discussion 1. Captive Basics 2. The Process of

More information

Mary Jane Wilson-Bilik

Mary Jane Wilson-Bilik ATTORNEY BIOGRAPHY Mary Jane Wilson-Bilik Partner Washington P: +1.202.383.0660 E: mjwilson-bilik@eversheds-sutherland.com Education J.D., magna cum laude, Georgetown University Law Center, Articles Editor,

More information

CAPTIVE INSURANCE TAXES: Is the Strike Zone Narrowing. GARY BOWERS Johnson Lambert LLP Raleigh, NC

CAPTIVE INSURANCE TAXES: Is the Strike Zone Narrowing. GARY BOWERS Johnson Lambert LLP Raleigh, NC CAPTIVE INSURANCE TAXES: Is the Strike Zone Narrowing GARY BOWERS Johnson Lambert LLP Raleigh, NC 919.719.6411 gbowers@johnsonlambert.com Preview We are breaking this into three parts: 1) Brief Tax Review

More information

Lance A. Zinman. Partner West Monroe Street Chicago, IL Practices

Lance A. Zinman. Partner West Monroe Street Chicago, IL Practices Lance A. Zinman Partner +1.312.902.5212 lance.zinman@kattenlaw.com 525 West Monroe Street Chicago, IL 60661-3693 Practices FOCUS: Financial Services Investment Companies Liquid Alternatives Corporate Governance

More information

Susan S. Krawczyk. P: E:

Susan S. Krawczyk. P: E: ATTORNEY BIOGRAPHY Susan S. Krawczyk Partner Washington P: +1.202.383.0197 E: susankrawczyk@eversheds-sutherland.com Education J.D., George Washington University National Law Center, Order of the Coif

More information

Offshore Cell Captive World (>20) Protected Cell Captives 101. Cell Company Structure. Segregated Accounts Company (SAC) Separate Accounts Company

Offshore Cell Captive World (>20) Protected Cell Captives 101. Cell Company Structure. Segregated Accounts Company (SAC) Separate Accounts Company Protected Cell Captives 101 Self-Insurance Institute of America 27th Annual Educational Conference and Expo October 29 November 1, 2007 Sheraton Chicago Hotel and Towers Chicago, IL www.mwe.com Tom Jones,

More information

TAX CONSIDERATIONS FOR TAXABLE ENTITIES

TAX CONSIDERATIONS FOR TAXABLE ENTITIES TAX CONSIDERATIONS FOR TAXABLE ENTITIES Mike Domanski Partner Honigman Miller Schwartz and Cohn LLP T.C. Leshikar Partner, Tax PwC Cayman Islands AGENDA Insurance vs. Non-Insurance Offshore Federal Tax

More information

Retired Partner T F

Retired Partner T F George J. Mazin Retired Partner New York Three Bryant Park, 1095 Avenue of the Americas, New York, NY, United States of America 10036-6797 T +1 212 698 3570 F +1 212 698 3599 george.mazin@dechert.com Practice

More information

Carl Anthony Maio Senior Counsel

Carl Anthony Maio Senior Counsel Carl Anthony Maio Senior Counsel Warrington, PA Tel: 215.918.3616 Fax: 215.345.7507 camaio@foxrothschild.com Carl has an insider s knowledge of the insurance industry, with more than 40 years of experience

More information

T F Private Funds > Investment Advisers > Asset Management Litigation/Enforcement >

T F Private Funds > Investment Advisers > Asset Management Litigation/Enforcement > Mark D. Perlow Partner San Francisco One Bush Street, Suite 1600, San Francisco, CA, United States of America 94104-4446 T +1 415 262 4530 F +1 415 262 4555 mark.perlow@dechert.com Practice Areas Financial

More information

THE ANGUS FIRM, PLC CAPTIVE INSURANCE REPORT 2014 VOL. 1

THE ANGUS FIRM, PLC CAPTIVE INSURANCE REPORT 2014 VOL. 1 1 THE ANGUS FIRM, PLC CAPTIVE INSURANCE REPORT 2014 VOL. 1 INTRODUCTION Vermont has remained at the forefront of domiciles by updating its statutes and implementing new and innovative ideas to meet the

More information

Captive 101-Back to the Basics

Captive 101-Back to the Basics Captive 101-Back to the Basics Sean Rider, Willis Global Captive Practice Scott Spencer, Stevens & Lee Moderator: Anne Marie Towle, Willis Global Captive Practice Presentation Topics Captive Primer Feasibility

More information

Henry Bregstein. Partner New York p Practices. Industries. Recognition

Henry Bregstein. Partner New York p Practices. Industries. Recognition Henry Bregstein Partner henry.bregstein@kattenlaw.com New York p +1.212.940.6615 Practices FOCUS: Financial Services Liquid Alternatives Investment Companies Private Funds and Investment Management Structured

More information

Counsel to Developer/Owner in the exit and refinancing of a New Markets Tax Credit transaction. Counsel to Developer/Owner Counsel in connection with

Counsel to Developer/Owner in the exit and refinancing of a New Markets Tax Credit transaction. Counsel to Developer/Owner Counsel in connection with ASHLEY N. WICKS Jackson Office (601) 985-4547 Ashley.Wicks@butlersnow.com Ashley focuses her practice on Public Finance, State and Local Taxation, Tax Credits and Tax. She is frequently a speaker for various

More information

CAPTIVE INSURANCE UPDATE 2013 Issue No. 2 August 1, 2013 TERRORISM RISK INSURANCE PROGRAM POTENTIAL PROGRAM EXTENSION

CAPTIVE INSURANCE UPDATE 2013 Issue No. 2 August 1, 2013 TERRORISM RISK INSURANCE PROGRAM POTENTIAL PROGRAM EXTENSION CAPTIVE INSURANCE GROUP 2013 Downs Rachlin Martin PLLC CAPTIVE INSURANCE UPDATE 2013 Issue No. 2 August 1, 2013 INTRODUCTION DEVELOPMENTS IN VERMONT Susan Donegan Appointed Commissioner of the Vermont

More information

Patricia A. Shlonsky, Partner Partner-In-Charge, Cleveland Chair, Employee Benefits, Tax and Trusts & Estates

Patricia A. Shlonsky, Partner Partner-In-Charge, Cleveland Chair, Employee Benefits, Tax and Trusts & Estates 216.583.7012 1660 West 2nd Street, Suite 1100 Cleveland, OH 44113-1406 513.698.5928 600 Vine Street, Suite 2800 Cincinnati, OH 44202-2409 pshlonsky@ulmer.com Practices/Industries Employee Benefits ERISA

More information

MATTHEW J. RENAUD, Partner. MATTHEW J. RENAUD Partner

MATTHEW J. RENAUD, Partner. MATTHEW J. RENAUD Partner MATTHEW J. RENAUD, Partner Matthew J. Renaud is a partner in Jenner & Block s Chicago office. He is chair of the firm s Employee Benefits and Executive Compensation Practice, a member of the Private Equity/Investment

More information

Cell Captives: Innovation and Expansion. Thursday, Jan :15 12:15

Cell Captives: Innovation and Expansion. Thursday, Jan :15 12:15 Captives: Innovation and Expansion Thursday, Jan. 30 11:15 12:15 1 Moderator: Nick Frost, R&Q Quest Management Services Ltd. Speaker: Edward Koral, Deloitte Consulting LLP Protected Captives - Overview

More information

Captives/RRGs 101-the Basics of Alternative Risk Transfer

Captives/RRGs 101-the Basics of Alternative Risk Transfer Captives/RRGs 101-the Basics of Alternative Risk Transfer Sean Rider- Willis Captive Consulting Practice Jules Rousseau-Arent Fox LLP David Provost-State of Vermont Monday, March 14th - 1:30pm 3:00pm Presentation

More information

Retired Partner T F Investment Funds: U.S. > Variable Insurance Products > Investment Advisers > Mutual Funds >

Retired Partner T F Investment Funds: U.S. > Variable Insurance Products > Investment Advisers > Mutual Funds > Jeffrey S. Puretz Retired Partner Washington, D.C. 1900 K Street, NW, Washington, DC, United States of America 20006-1110 T +1 202 261 3358 F +1 202 261 3333 jeffrey.puretz@dechert.com Practice Areas Financial

More information

P: E:

P: E: ATTORNEY BIOGRAPHY Todd A. Lard Partner Washington P: +1.202.383.0909 E: toddlard@eversheds-sutherland.com Education LL.M. in Taxation, Georgetown University Law Center J.D., Oklahoma City University School

More information

Hot Topics. David Provost, Deputy Commissioner of Captive Insurance - Vermont. Robert H. Myers, Jr., Partner - Morris, Manning & Martin, LLP

Hot Topics. David Provost, Deputy Commissioner of Captive Insurance - Vermont. Robert H. Myers, Jr., Partner - Morris, Manning & Martin, LLP Hot Topics David Provost, Deputy Commissioner of Captive Insurance - Vermont Robert H. Myers, Jr., Partner - Morris, Manning & Martin, LLP Dan Petterson, Director of Financial Examinations - Vermont Dan

More information

Judith W. Boyette Partner

Judith W. Boyette Partner Judy has advised employers and employee benefit plans on all aspects of compensation and benefits including tax, regulatory, fiduciary responsibility, financing, and organizational integrity issues for

More information

Thomas W. Curvin. P: E:

Thomas W. Curvin. P: E: ATTORNEY BIOGRAPHY Thomas W. Curvin Partner Atlanta P: +1.404.853.8314 E: tomcurvin@eversheds-sutherland.com Education J.D., magna cum laude, University of Notre Dame Law School, Lead Notes Editor, Notre

More information

direct Assistant: Debbie Harris

direct Assistant: Debbie Harris RICHARD A. JOHNSON Partner 615.850.8151 direct richard.johnson@wallerlaw.com Assistant: Debbie Harris 615.850.8148 debbie.harris@wallerlaw.com Nashville City Center 511 Union Street Suite 2700 Nashville,

More information

FEDERAL INCOME TAX ISSUES

FEDERAL INCOME TAX ISSUES FEDERAL INCOME TAX ISSUES Paul H. Phillips III, Partner, Ernst & Young LLP Bruce Wright, Partner, Eversheds Sutherland (US) LLP Tom Jones, Partner, McDermott Will & Emery LLP AGENDA Insurance Tax Concepts

More information

TCIA Tennessee Captive Insurance Association, Inc.

TCIA Tennessee Captive Insurance Association, Inc. Edward K. White Charles Chaz Lavelle Gary Bowers 1320 Main Street, 17 th Floor Senior Partner Partner Columbia, SC 29201 Bingham Greenebaum Doll LLP Johnson Lambert, LLP Direct:502-587-3557 ed.white@nelsonmullins.com

More information

Teaching Awards Professor of the Year 2004 & 2010 (selected by graduating classes)

Teaching Awards Professor of the Year 2004 & 2010 (selected by graduating classes) Curriculum Vitae MICHAEL S. KIRSCH Professor of Law Notre Dame Law School University of Notre Dame 3116 Eck Hall of Law 46556-4639 (574) 631-5582 mkirsch@nd.edu ACADEMIC APPOINTMENTS Notre Dame Law School,

More information

Private Wealth Services Tax Policy Counseling. Nonprofit and Tax-Exempt Organizations Global Private Client. McGuireWoods LLP

Private Wealth Services Tax Policy Counseling. Nonprofit and Tax-Exempt Organizations Global Private Client. McGuireWoods LLP Skip is the former chair of the firm's private wealth services team and current chair of the firm's tax practice. His extensive experience includes estate planning, estate and trust administration, and

More information

Wm. Cary Wright. education. related practices. related industries. bar admissions. court admissions.

Wm. Cary Wright. education. related practices. related industries. bar admissions. court admissions. Wm. Cary Wright Shareholder cwright@carltonfields.com Tampa T: 813.229.4135 F: 813.229.4133 education Stetson University College of Law (J.D., 1990), cum laude University of Florida (B.S. in Accounting,

More information

Resident counsel: Rockport, Texas office (by appointment)

Resident counsel: Rockport, Texas office (by appointment) Robert J. Cunningham Roach & Newton, LLP 10777 Weseimer Rd, Suite 212 Houston, Texas 77042 713-652-2033 office R 713-652-2029 fax R 832-971-6232 mobile rcunningham@roachnewton.com Resident counsel: Rockport,

More information

Setcavage Consulting LLC. Grant Building, Suite Grant Street Pittsburgh, Pennsylvania Biography and Curriculum Vitae

Setcavage Consulting LLC. Grant Building, Suite Grant Street Pittsburgh, Pennsylvania Biography and Curriculum Vitae Biography and Curriculum Vitae Stuart J. Setcavage Email: stu@grantstclaims.com Phone: 412.260.4908 Fax: 412.471.5603 Setcavage Consulting, LLC Page 1 Stuart J. Setcavage Insurance, Coverage and Claims

More information

SEGREGATED CELL CAPTIVES. Arthur D. Perschetz, Esquire Kilpatrick Stockton LLP

SEGREGATED CELL CAPTIVES. Arthur D. Perschetz, Esquire Kilpatrick Stockton LLP SEGREGATED CELL CAPTIVES Arthur D. Perschetz, Esquire Kilpatrick Stockton LLP October 22, 2009 Overview What is a Cell Captive What s in a Name Where in the World Who Uses Cells The District of Columbia

More information

Captive Insurance Tax Panel

Captive Insurance Tax Panel Captive Insurance Tax Panel Thomas M. Jones McDermott Will & Emery LLP Chicago, Illinois Phone: (312) 984-7536 Email: tjones@mwe.com Daniel Kusaila Saslow, Lufkin & Buggy, LLP Avon, Connecticut (860) 470-2122

More information

Captive Insurance Arrangements For Small Companies

Captive Insurance Arrangements For Small Companies Captive Insurance Arrangements For Small Companies Ronald H. Snyder ZERMATT INSURANCE GROUP, INC. 101 Convention Center Dr. Ste P-109 Las Vegas, NV 84109 What is a Captive Insurance Company? A Captive

More information

Eric H. Cottrell Partner

Eric H. Cottrell Partner Eric Cottrell is a seasoned litigator in both civil and criminal matters and has been lead counsel in multiple jury trials. He divides his practice between white collar criminal matters and commercial

More information

Rochelle L. Haller Principal

Rochelle L. Haller Principal Principal Second & Seneca Building 1191 Second Avenue 18th Floor Seattle, WA 98101-2939 T 206.816.1416 F 206.464.0125 rhaller@gsblaw.com Rochelle brings over a decade of estate planning experience to Garvey

More information

MARK S. KLEIN Partner, Chairman of the Firm

MARK S. KLEIN Partner, Chairman of the Firm Partner, Chairman of the Firm mklein@hodgsonruss.com 646.218.7514 Mark, Chairman of the Firm, concentrates in New York State and New York City tax matters. He has more than 35 years of experience with

More information

831(b) ELECTION

831(b) ELECTION A6: TAX & REGULATORY ISSUES FOR 831(b) CAPTIVES SIIA 33rd Annual National Educational Conference & Expo October 21 23, 2013 Sheraton Chicago Hotel and Towers Chicago, IL Charles J. ( Chaz ) Lavelle Ernie

More information

IRC 965, BEAT, GILTI and FDII Through the Lens of a SALT Professional + Recent Developments

IRC 965, BEAT, GILTI and FDII Through the Lens of a SALT Professional + Recent Developments IRC 965, BEAT, GILTI and FDII Through the Lens of a SALT Professional + Recent Developments June 21, 2018 Korwin Roskos (Moderator) Senior Tax Manager-State & Local Tax, Amazon Vice Chair of TEI s SALT

More information

Gregory Keating. Practice Group Leader PRACTICE FOCUS. EDUCATION Boston College Law School JD, 1993, cum laude. Trinity College BA, 1987

Gregory Keating. Practice Group Leader PRACTICE FOCUS. EDUCATION Boston College Law School JD, 1993, cum laude. Trinity College BA, 1987 Gregory Keating Practice Group Leader T +1 (617) 248-5065 gkeating@choate.com a respected expert in the defense of whistle-blower claims and for his phenomenal expertise representing clients in the education

More information

Captive College: Fundamentals and Development Issues

Captive College: Fundamentals and Development Issues Captive College: Fundamentals and Development Issues 2018 World Captive Forum January 31 February 2, 2018 Fort Lauderdale, FL #WorldCaptiveForum The Faculty Hugh Rosenbaum Jeff Kenneson Maria Sheffield

More information

The Role of the Captive Manager

The Role of the Captive Manager The Role of the Captive Manager Linda Danna Senior Vice President Marsh Management Services, Inc. Charleston, SC Conception What is a Captive? An insurance vehicle formed by an organization, not otherwise

More information

www.caymanfinance.ky Mission Statement To promote the development of the Cayman Islands Financial Services Industry through cooperation and engagement with domestic and international political leaders,

More information

The 2018 National Multistate Tax Symposium Take the lead Tax reform and fortifying state positions. February 7-9, 2018

The 2018 National Multistate Tax Symposium Take the lead Tax reform and fortifying state positions. February 7-9, 2018 The 2018 National Multistate Tax Symposium Take the lead Tax reform and fortifying state positions February 7-9, 2018 Planning for future-state taxation regimes And the future state Scott Schiefelbein,

More information

Self Procurement taxes

Self Procurement taxes Self Procurement taxes Daniel J. Kusaila, Tax Partner Crowe Horwath LLP Audit Tax Advisory Risk Performance 2015 Crowe Horwath LLP Agenda What is a procurement tax Nexus standards and Todd Shipyards Non

More information

Examination Best Practices and Hawaii Domicile Update. Honolulu, Hawaii October 22, 2014

Examination Best Practices and Hawaii Domicile Update. Honolulu, Hawaii October 22, 2014 Examination Best Practices and Hawaii Domicile Update Honolulu, Hawaii October 22, 2014 1 Welcome and Introductions Aloha 2 The Panel Robert Panah, CPA, CFE, CISA, Managing Director, Noble Consulting Services,

More information

PAUL R. COMEAU Senior Partner and Chairman Emeritus

PAUL R. COMEAU Senior Partner and Chairman Emeritus Senior Partner and Chairman Emeritus pcomeau@hodgsonruss.com 212.751.4300 PAUL R. COMEAU, Chairman Emeritus and current Senior Partner at Hodgson Russ LLP, has been with the 200-year-old law firm since

More information

workers compensation and captive insurance programs including all claims management activities.

workers compensation and captive insurance programs including all claims management activities. What Your Captive Manager Doesn t Know HCIC Forum 2013 David J. Kahaulelio President Queen s Insurance Exchange, Inc. Mr. Kahaulelio has served as President of Queen s captive insurance company since August

More information

Teaching Awards Professor of the Year 2004 & 2010 (selected by graduating classes)

Teaching Awards Professor of the Year 2004 & 2010 (selected by graduating classes) Curriculum Vitae MICHAEL S. KIRSCH Professor of Law Notre Dame Law School University of Notre Dame 3116 Eck Hall of Law 46556-4639 (574) 631-5582 mkirsch@nd.edu ACADEMIC APPOINTMENTS Notre Dame Law School,

More information

Manager Federal Insurance Tax. Contact:

Manager Federal Insurance Tax. Contact: John Forni Grant Thornton LLP Managing Director National Insurance Tax Practice Leader Contact: John.Forni@us.gt.com Peter Tofilski Grant Thornton LLP Manager Federal Insurance Tax Contact: Peter.Tofilski@us.gt.com

More information

ALI-ABA Telephone Seminar/Audio Webcast State Unclaimed Property Laws: Best Practices for Compliance October 20, 2009 TABLE OF CONTENTS

ALI-ABA Telephone Seminar/Audio Webcast State Unclaimed Property Laws: Best Practices for Compliance October 20, 2009 TABLE OF CONTENTS ALI-ABA Telephone Seminar/Audio Webcast State Unclaimed Property Laws: Best Practices for Compliance October 20, 2009 PROGRAM FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE OF CONTENTS

More information

Developments Affecting Captives and Non-traditional Risk Transfer Arrangements

Developments Affecting Captives and Non-traditional Risk Transfer Arrangements Developments Affecting Captives and Non-traditional Risk Transfer Arrangements Art Koritzinsky, Marsh & McLennan Companies Frederick Krull, Ernst & Young LLP P. Bruce Wright, Dewey & LeBoeuf LLP Jean Baxley,

More information

Captive Insurance Companies A Viable Risk Management Tool for my Organization?

Captive Insurance Companies A Viable Risk Management Tool for my Organization? Captive Insurance Companies A Viable Risk Management Tool for my Organization? Beecher Carlson & Kirkpatrick & Lockhart Preston Gates Ellis LLP invite you to attend an interactive training seminar on how

More information

Captive Primer An Introduction to Captive Insurance

Captive Primer An Introduction to Captive Insurance Captive Primer An Introduction to Captive Insurance This Captive Primer is designed as an introduction to captives to inform those looking to for an introduction to and basic understanding of captives.

More information

Captive Insurance Company FAQs

Captive Insurance Company FAQs Captive Insurance Company FAQs What is a Captive Insurance Company? A captive is a closely held company in the business of insurance owned and controlled by one or more entities that are the exclusive

More information

PRESENTATION INFORMATION

PRESENTATION INFORMATION ARIAS U.S. 2017 Spring Conference Submission Application SUBMISSION DEADLINE: 5:00 p.m. ET on January 16, 2017 Email all completed applications to Joyce Arawole at jarawole@arias-us.org Proposal Timeline:

More information

University of California, Berkeley, B.A. Economics, with distinction University of California, Hastings College of Law, J.D.

University of California, Berkeley, B.A. Economics, with distinction University of California, Hastings College of Law, J.D. 465 California Street, Fifth Floor San Francisco, CA 94104 Main: (415) 397-2222 Direct: (415) 438-4483 golson@longlevit.com Summary of Qualifications Glen Olson defends attorneys in legal malpractice actions

More information

Michael W. Huddleston

Michael W. Huddleston Michael W. Huddleston Shareholder Dallas 500 N. Akard Street, Suite 3800 Dallas, Texas 75201-6659 O: 214.855.7500 D: 214.855.7572 mhuddleston@munsch.com Education J.D. from Southern Methodist University,

More information

Captives for Public Entities JUSTIN A. WILEY, CPCU, RMPE AREA ASSISTANT VICE PRESIDENT GALLAGHER PUBLIC SECTOR MONDAY, SEPTEMBER 18, 2017

Captives for Public Entities JUSTIN A. WILEY, CPCU, RMPE AREA ASSISTANT VICE PRESIDENT GALLAGHER PUBLIC SECTOR MONDAY, SEPTEMBER 18, 2017 Captives for Public Entities JUSTIN A. WILEY, CPCU, RMPE AREA ASSISTANT VICE PRESIDENT GALLAGHER PUBLIC SECTOR MONDAY, SEPTEMBER 18, 2017 Goals: 1. To provide a basic overview of Captives and demonstrate

More information

THE ERISA LAW GROUP, P.A.

THE ERISA LAW GROUP, P.A. 205 North 10 th Street, Suite 300 PO Box 853 Boise, ID 83702 ; www.erisalawgroup.com Jeffery Mandell is founder and President of The ERISA Law Group, P.A. Since 1982, he has concentrated his practice solely

More information

Eric C. Rowe. Counsel. Experience M Street, NW Suite 450N Washington, DC Phone: Fax:

Eric C. Rowe. Counsel. Experience M Street, NW Suite 450N Washington, DC Phone: Fax: 2018 Whiteford, Taylor & Preston LLP Eric C. Rowe Counsel 1800 M Street, NW Suite 450N Washington, DC 20036 Phone: 202.659.6787 Fax: 202.689.3164 Email: erowe@wtplaw.com Experience During the course of

More information

A Captive Primer: What they are and how they work. Educate Evaluate Elevate

A Captive Primer: What they are and how they work. Educate Evaluate Elevate A Captive Primer: What they are and how they work Educate Evaluate Elevate Presentation Objectives History of captives & what they are How captives are used & what makes a good prospect The Captive Wrap

More information

The Basics of HIPAA Business Partner and Chain of Trust Agreements Coverage and Requirements

The Basics of HIPAA Business Partner and Chain of Trust Agreements Coverage and Requirements The Basics of HIPAA Business Partner and Chain of Trust Agreements Coverage and Requirements First National HIPAA Summit Lisa L. Dahm, JD and Paul T. Smith, Esquire October 16, 2000 Now That Everything

More information

HAWAII CAPTIVE INSURANCE COUNCIL

HAWAII CAPTIVE INSURANCE COUNCIL HAWAII CAPTIVE INSURANCE COUNCIL TAX UPDATE 2013 NOVEMBER 5 8, 2013 HAPUNA BEACH PRINCE HOTEL KOHALA COAST OF HAWAII ALICE WEST KARL N. HUISH P. BRUCE WRIGHT, ESQ. DIRECTOR OF INSURANCE PRESIDENT, CAPTIVE

More information

David C. Gair. Partner

David C. Gair. Partner Board Certified in Tax Law by the Texas Board of Legal Specialization and Leader of the Tax Controversy Practice Group, David Gair focuses his practice on guiding businesses, high-net-worth individuals

More information

Andrew M. Katzenstein

Andrew M. Katzenstein Contact Andrew M. Katzenstein Partner Los Angeles +1.310.284.4553 akatzenstein@proskauer.com Andrew M. Katzenstein is a partner in the Private Client Services Department where he assists high net worth

More information

Downs Rachlin Martin PLLC Captive Insurance Update Fall Edition 2018

Downs Rachlin Martin PLLC Captive Insurance Update Fall Edition 2018 Downs Rachlin Martin PLLC Captive Insurance Update Fall Edition 2018 Brattleboro, VT Burlington, VT Lebanon, NH Montpelier, VT St. Johnsbury, VT In this edition: Developments in Vermont Vermont s Leadership

More information

The Changing Landscape of Captive Taxation

The Changing Landscape of Captive Taxation The Changing Landscape of Captive Taxation Paul H Phillips III Ernst & Young Partner Rick Irvine PwC Partner Insurance Framework Case Law Overview Insurance Risk Risk Shifting Risk Distribution Common

More information

Incorporated Cells Enhanced Flexibility

Incorporated Cells Enhanced Flexibility www.bakerdaniels.com Captive Insurance Council of the District of Columbia 10 th Annual Conference Incorporated Cells Enhanced Flexibility Captive Universe Single Parent Captives Sponsored Protected Segregated

More information

CAPTIVES The Rationale

CAPTIVES The Rationale CAPTIVES The Rationale Welcome! Tim Averill, Executive Director SET SEG Property/Casualty Pool Michael Rebaleati, Chief Operations Officer Nevada Public Agency Insurance Pool CAPTIVE OVERVIEW What is a

More information

C5: THE EVOLVING USE OF ENTERPRISE RISK CAPTIVES (ERCs) SIIA NATIONAL CONFERENCE

C5: THE EVOLVING USE OF ENTERPRISE RISK CAPTIVES (ERCs) SIIA NATIONAL CONFERENCE C5: THE EVOLVING USE OF ENTERPRISE RISK CAPTIVES (ERCs) SIIA NATIONAL CONFERENCE Jeffrey K. Simpson Attorney Gordon, Fournaris & Mammarella, PA 1925 Lovering Avenue Wilmington, DE 19806 302-652-2900 JSimpson@Gfmlaw.com

More information

Janet M. Angstadt. Partner Chicago p Practices. Industries. Education.

Janet M. Angstadt. Partner Chicago p Practices. Industries. Education. Janet M. Angstadt Partner janet.angstadt@kattenlaw.com Chicago p +1.312.902.5494 Practices FOCUS: Financial Services Broker-Dealer Regulation Financial Services Regulatory and Compliance Proprietary Trading

More information

Kymberly Kochis. P: E:

Kymberly Kochis. P: E: ATTORNEY BIOGRAPHY Kymberly Kochis Partner New York P: +1.212.389.5068 E: kymberlykochis@eversheds-sutherland.com Education J.D., Fordham University School of Law B.A., Fordham University Bar Admissions

More information

Tuesday, March 17, 2015 Houston, TX. 3:45 5:00 p.m. CAPTIVATING RISK: ART MARKET AND CAPTIVE SOLUTIONS

Tuesday, March 17, 2015 Houston, TX. 3:45 5:00 p.m. CAPTIVATING RISK: ART MARKET AND CAPTIVE SOLUTIONS Tuesday, March 17, 2015 Houston, TX 3:45 5:00 p.m. : ART MARKET AND CAPTIVE SOLUTIONS Presented by Michael O Neill, CPCU, ARM President and CEO American Contractors Insurance Group Many companies look

More information

Joshua B. Kirkpatrick. Focus Areas. Overview

Joshua B. Kirkpatrick. Focus Areas. Overview Shareholder 1900 Sixteenth Street Suite 800 80202 main: (303) 629-6200 direct: (303) 362-2877 fax: (303) 629-0200 jkirkpatrick@littler.com Focus Areas Wage and Hour Discrimination and Harassment Unfair

More information

Section 831(b) Captive Nuances and Best Practices, Tax Risk Distribution/Sharing and. Accounting Risk Transfer Rules

Section 831(b) Captive Nuances and Best Practices, Tax Risk Distribution/Sharing and. Accounting Risk Transfer Rules ACI s 2 nd Advanced Forum on Captive Insurance Section 831(b) Captive Nuances and Best Practices, Tax Risk Distribution/Sharing and April 24-25, 2014 Accounting Risk Transfer Rules Anne Marie Towle Senior

More information

Carolyn H. Jackson. Partner London p +44 (0) Practices. Memberships. Industries.

Carolyn H. Jackson. Partner London p +44 (0) Practices. Memberships. Industries. Carolyn H. Jackson Partner carolyn.jackson@kattenlaw.co.uk London p +44 (0) 20 7776 7625 Practices FOCUS: Financial Services Futures and Derivatives Financial Services Regulatory and Compliance Structured

More information

Florida Office of Insurance Regulation

Florida Office of Insurance Regulation Florida Office of Insurance Regulation Report on Florida s Cooperative Reciprocal Agreement Joined Pursuant to the Nonadmitted and Reinsurance Reform Act (the Dodd-Frank Act) December 2011 Section 626.9362(7),

More information

AMHERST COLLEGE, Amherst, MA, B.A. 1981, magna cum laude in History; Phi Beta Kappa.

AMHERST COLLEGE, Amherst, MA, B.A. 1981, magna cum laude in History; Phi Beta Kappa. SEAN M. FITZPATRICK Professor of the Practice in Public Policy Trinity College 225 Williams Memorial 300 Summit Street Hartford, CT 06106 (860) 297-4124 sean.fitzpatrick@trincoll.edu EDUCATION HARVARD

More information

Captive Insurance Division" "

Captive Insurance Division Tennessee Department of Commerce & Insurance Captive Insurance Division Michael A. Corbett Director Tennessee Captive Insurance Company! September 12, 2012 Agenda! A. Commerce & Insurance B. Regulatory

More information

IRS CCA : Navigating New & Heightened Scrutiny of Foreign Investment Fund Lending Income

IRS CCA : Navigating New & Heightened Scrutiny of Foreign Investment Fund Lending Income Presenting a live 90-minute webinar with interactive Q&A IRS CCA 201501013: Navigating New & Heightened Scrutiny of Foreign Investment Fund Lending Income TUESDAY, MARCH 17, 2015 1pm Eastern 12pm Central

More information

DAN A. BAILEY. 10 West Broad Street New Albany, OH Columbus, OH (614) (614) I. EDUCATION

DAN A. BAILEY. 10 West Broad Street New Albany, OH Columbus, OH (614) (614) I. EDUCATION DAN A. BAILEY Bailey Cavalieri LLC 4384 Riverway Court 10 West Broad Street New Albany, OH 43054 Columbus, OH 43215 (614) 855-4439 (614) 221-3155 I. EDUCATION - Bowling Green State University, Bachelor

More information

Tax Diligence, Representations, Covenants and Indemnifications in Business Acquisitions

Tax Diligence, Representations, Covenants and Indemnifications in Business Acquisitions Tax Diligence, Representations, Covenants and Indemnifications in Business Acquisitions Steven D. Bortnick and Timothy J. Leska Lorman Education Services Teleconference February 29, 2012 Part I Overview

More information

Peter M. Fass. Proskauer.com. Partner. New York

Peter M. Fass. Proskauer.com. Partner. New York Contact Peter M. Fass Partner New York +1.212.969.3445 pfass@proskauer.com Peter Fass, a partner, co-heads the Real Estate Capital Markets Group, which handles all aspects of the disciplines involved in

More information

Foreign Bank Accounts? IRS Amnesty Expires August 31, 2011 Call for your Risk Benefit Analysis (415)

Foreign Bank Accounts? IRS Amnesty Expires August 31, 2011 Call for your Risk Benefit Analysis (415) Passive Foreign Investment Companies and Tax Treatment Understanding PFIC reporting Article by Stephen M. Moskowitz, J.D., LL.M Senior Partner Tax Times Today Special Issue: Foreign Bank Accounts JUNE

More information

TIMOTHY P. NOONAN Partner, New York State Residency Practice Leader

TIMOTHY P. NOONAN Partner, New York State Residency Practice Leader Partner, New York State Residency Practice Leader tnoonan@hodgsonruss.com 716.848.1265 Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York

More information

Investment Destination: Puerto Rico. Edgar Ríos-Méndez Jeanelle Alemar-Escabí

Investment Destination: Puerto Rico. Edgar Ríos-Méndez Jeanelle Alemar-Escabí Investment Destination: Puerto Rico Edgar Ríos-Méndez Jeanelle Alemar-Escabí 2 U.S. Taxes in Puerto Rico - Individuals Bona fide Residents of Puerto Rico (U.S. citizens or not) are subject to U.S. federal

More information

What can the European Captive Industry Learn from the U.S.?

What can the European Captive Industry Learn from the U.S.? What can the European Captive Industry Learn from the U.S.? Captive Live UK London, 23 January 2015 Steve Kinion Director, Delaware Insurance Department Delaware is the 3 rd Largest U.S. Captive Domicile

More information

Estate and Gift Taxation (2d ed. 2013) (with Robert T. Danforth) Textbook published as part of the LexisNexis Graduate Tax Series

Estate and Gift Taxation (2d ed. 2013) (with Robert T. Danforth) Textbook published as part of the LexisNexis Graduate Tax Series Academic Appointments Brant J. Hellwig Washington and Lee University School of Law Sydney Lewis Hall Lexington, Virginia 24450 (540) 458-8502 hellwigb@wlu.edu Washington and Lee University School of Law,

More information

Successful Cell Solutions- Segregated Cells, Incorporated Cells, or Series LLC

Successful Cell Solutions- Segregated Cells, Incorporated Cells, or Series LLC Successful Cell Solutions- Segregated Cells, Incorporated Cells, or Series LLC Moderator: Patrick Theriault, Wilmington Trust Captive Management Services Speakers: Arthur Perschetz, Baker & Daniels, LLP

More information

Bureau of Captive and Financial Insurance Products

Bureau of Captive and Financial Insurance Products Bureau of Captive and Financial Insurance Products Delaware Captive Insurance Association Spring Forum May 9, 2017 Steve Kinion Director, Delaware Insurance Department Delaware is the 3 rd Largest U.S.

More information

Mitchell E. Nichter. San Francisco. Practice Areas. Senior Counsel, Corporate Department

Mitchell E. Nichter. San Francisco. Practice Areas. Senior Counsel, Corporate Department Mitchell E. Nichter Senior Counsel, Corporate Department mitchellnichter@paulhastings.com Mitchell Nichter practices corporate and securities law with the international law firm of Paul Hastings LLP, concentrating

More information