Elective Course

5 CPE credits are available for the successful completion of this course.

This course provides students a comprehensive look at US federal tax implications for offshore (non-U.S.) captives. Through the study of foundational and more comprehensive materials students will have the opportunity to gain insights into the federal income and excise tax rules influencing the structuring of captive programs. Come join two of the industry’s leading experts on captive taxation. Bring your questions and curiosity, work with colleagues to dissect case studies, take a deep dive into the common misconceptions surrounding captive taxation and walk away from the course with a deeper level of understanding of the tax principles affecting foreign captive insurance companies.

This course invites student participation and collaboration with peers; it provides a high level of access to the instructors though interactive synchronous class sessions and instructor led pre-recorded lectures. At the conclusion of this advanced course students should be able to:

  • Recognize and analyze federal income tax principles applied to foreign captive insurance companies
  • Recognize federal income tax implications
  • Apply federal tax rules to various case studies and fact patterns
  • Identify common misconceptions and discover how to avoid violating state insurance laws

Delivery Method: Group-Live via online platforms WebEx and Blackboard (minimum of broadband Internet connection and headset with microphone recommended)

In addition to self-paced work, students will be required to attend four webconference sessions.  There are no prerequisite requirements for this course.  Prior to the first webconference participants need to access Blackboard to review webconference directions and course background material.

Registration Deadline:

Webconference one: from 12:00 – 1:15 Eastern Daylight Time
Webconference two: from 12:00 – 1:15 Eastern Daylight Time
Webconference three:  from 12:00 – 1:15 Eastern Daylight Time
Webconference four and Office hour:  12:00 – 1:15 Eastern Daylight Time

 

For further details please contact at ICCIE at 802-651-9050.

International Center for Captive Insurance Education (ICCIE) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.