Mike Domanski

Michael Domanski is a partner and leader of the Insurance Tax Practice Group at Honigman. He is a seasoned attorney with a practice dedicated to international tax matters and alternative risk financing arrangements. He possesses more than 25 years of experience representing individuals and companies involved in U.S. inbound and outbound transactions.

• Advises tax-exempt and for-profit entities in the organization and
  maintenance of captive insurance companies, self-insurance programs,
  risk purchasing groups, rent-a-captives and risk retention groups

• Counsels clients in the development of structures that are tax-efficient
  from a U.S. and foreign perspective in the context of cross-border joint
  ventures, mergers and acquisitions, financings, and reorganizations

• Represents clients in connection with Internal Revenue Service
  examinations of international and captive insurance transactions

• Provides recommendations regarding captive domiciles, ownership
  structure, insurance policy provisions, funding approaches and intercompany
  agreements from a legal and tax perspective

• Assists U.S. and non-U.S. companies, non-resident alien individuals and
  U.S. expatriates navigate through tax treaty issues and manage tax
  exposures at home and abroad

• Analyzes U.S. federal income and excise tax implications of international
  and captive insurance transactions, including matters related to Subpart F
  / related party insurance / anti-deferral rules, unrelated business income
  tax, withholding tax obligations, hybrid instruments, foreign tax credits,
  entity classification and deductibility, and taxation of premium payments to
  captive insurance companies

• Provides advice regarding the preparation of federal tax and information
  returns impacted by international and captive insurance arrangements,
  including IRS Forms 8865, 8858, 8833, 8832, 5472, 5471, 1118, 1116,
  926, 720, 1120-PC, 1120-F, W-8 / W-9 / FATCA and FinCEN Form 114 /
  FBAR