This is a *new* course offered for the first time in Spring 2025!
ELECTIVE COURSE
5 CPE credits are available for the successful completion of this course.
Course cost for non-designation students – $750
Unlock the complexities of captive insurance taxation and gain the knowledge needed to understand federal and state tax regulations. This course provides a deep dive into the tax treatment of captive insurance arrangements, including single-parent, group, non-US, tax-exempt, and cells.
Join industry experts in an interactive learning environment to explore key tax concepts, examine common misconceptions, and engage in practical discussions on tax calculations, Section 831(b) and Section 501(c)(15), IRS requirements, and more. By the end of the course, students will have a solid grasp of the tax principles affecting captive insurance companies.
Topics will include:
- Definition of “insurance” for US federal tax purposes, including for group captives
- Tax calculations if the captive arrangement is insurance, and if it is not
- Tax considerations of non-US captive arrangements
- Tax considerations for tax-exempt captive arrangements
- State tax issues and types of taxes to be aware of for the captive and the insured
- Section 831(b) election and Section 501(c)(15) qualification
- Tax determination of a cell captive company
- IRS tax requirements to ensure proper compliance
This is an online course with weekly instructor-led webconferences.
In addition to self-paced reading and weekly assignments, students will be required to attend four webconference sessions and complete a final exam.
Registration Deadline: April 22, 2025 or until full
Course Schedule:
Webconference one, Tuesday, April 29, from 12:00 – 1:15 pm ET
Webconference two, Tuesday, May 6, from 12:00 – 1:15 pm ET
Webconference three, Tuesday, May 13, from 12:00 – 1:15 pm ET
Webconference four, Tuesday, May 20, from 12:00 – 1:15 pm ET
The instructors for this course are Dan Kusaila, Chaz Lavelle, Alicia Miller, and Mikhail Raybshteyn
For further details please contact at ICCIE at 802-651-9050 or info(at)iccie.org
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.