Oxford Anchor – May 2014 – Taxes on Captive Investment Income

One of the topics Oxford discusses during both the captive education process and working with advisors is the taxation of investment income. The election pursuant to Code Section 831(b) is an election for a small insurance company to pay income tax on only the captive investment income. There are many questions which arise from the topic of investment income taxation. Read our May Anchor to learn about them.

The Oxford Anchor – May 2014