Securitas v. Commissioner Tax Court 10-29-14

Securitas Holdings, Inc. and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent Docket No. 21206-10 Filed October 29, 2014 Overview: Ruling in the Securitas v. Commissioner captive insurance case was issued late yesterday afternoon by... read more

Delaware Explores European Market

As of September, Delaware established itself as the sixth large captive insurance domicile in the world.  A majority of its growth has come from captives making the 831(b) tax election.  The Delaware Department of Insurance... read more...

Fitch Affirms Five U.S. Captive Finance Companies

Recently released, Fitch Ratings has affirmed five U.S. captive finance companies.  Fitch has confirmed the following Long-term Issuer Default Ratings (IDRs): Boeing Capital Corporation, Caterpillar Financial Services Corporation, Ford Motor Credit Company LLC, General Motors... read more...