Join us for an informative educational session on the recently finalized IRS regulations governing micro-captive insurance arrangements under Section 831(b). This session will delve into the key changes implemented by the IRS, effective January 14, 2025, including the new criteria for classifying micro-captive transactions as listed transactions or transactions of interest. We'll explore the updated loss ratio thresholds, reporting requirements, and potential penalties for non-compliance. Attendees will gain a comprehensive understanding of how these regulations impact captive insurance strategies and learn best practices for maintaining compliance in the evolving regulatory landscape.

Following this presentation, attendees will understand the new criteria for classifying micro-captive transactions and the implications for captive insurance arrangements, be able to identify the updated reporting requirements and potential penalties for non-compliance under the new regulations, and be able develop strategies to ensure captive insurance programs align with IRS guidelines to maintain legitimate business purposes.

 ICCIE Continued Education credit available for session participants.