Live from the 2026 Vermont Captive Insurance Association Conference
Wednesday, August 12, 2026
10:00- 11:00 am Eastern Daylight Time
In this advanced session, you will come to understand the evolution of federal income tax treatment of captive insurance companies, as panelists dive deep into the case law shaping what qualifies as insurance for tax purposes, examines IRS guidance and qualification requirements, and analyzes where captive taxation is heading as enforcement intensifies.
Using real-world examples, the panel walks through tax analyses for both long-established captives and newly formed programs, highlighting common pitfalls, documentation considerations, grey-area judgement calls, and practical decision points. The format is deliberately interactive and discussion-driven—designed for experienced professionals seeking technical depth, not introductory overview.
Learning objectives – Upon completion, participants will:
- – Analyze recent and landmark court cases impacting captive taxation and insurance qualification.
- – Evaluate the key factors required to qualify as insurance for federal income tax purposes.
- – Apply tax analysis concepts to real-life captive scenarios, including mature captives and new formations.
- – Assess emerging trends and anticipated regulatory focus areas affecting the captive industry.
Speakers:
Allan Autry, Partner, Johnson Lambert LLP
Kristen Lawler, Tax Partner, Crowe LLP
Bailey Roese, Partner, Dentons Bingham Greenebaum LLP
Jean Baxley, Managing Director, Washington National Tax, Deloitte Tax, LLP
Credits:
All participants must attend the webinar in its entirety to receive credit.
The following credits are available upon the successful completion
1 ACI CE credit
1 ICCIE Teleconference credit
CPE credits are only available through special arrangements with ICCIE
Delivery Method: Computer Only
Tuition:
$100 per ACI designation graduate
$100 per ICCIE modular student
$75 per ACI Alumni Network member
Designation students- this offering fulfills one teleconference requirement