Kevin Moriarty

Kevin Moriarty is an attorney of counsel with the law firm Downs Rachlin Martin PLLC (“DRM”) in Burlington, Vermont. Before rejoining DRM in December 2008, Kevin was an associate and director with DRM for twelve years and then served for two years as assistant general counsel at the Vermont Department of Banking, Insurance, Securities and Health Care Administration. His practice concentrates in federal and state taxation, and captive insurance tax and regulatory issues.

Kevin has counseled captive insurance companies on a variety of federal tax issues, including qualification of a captive as an insurance company for federal tax purposes, taxation of reciprocal interinsurers, U.S. tax issues involving offshore insurance arrangements, and special tax issues affecting captives organized by tax-exempt nonprofit organizations and groups. He advises captives regarding organization and qualification as risk retention groups under the federal Liability Risk Retention Act, and regarding compliance with the federal Terrorism Risk Insurance Act of 2002. His articles on captive tax and regulatory issues have appeared in The John Liner Review, the Vermont Captive Chronicle, and The Risk Retention Reporter.

Education

• J.D., Vermont Law School
• L.L.M., Taxation, NYU School of Law
• B.A., Dartmouth College

Affiliations

• Member, Legislative Committee, Vermont Captive Insurance Association