Regulatory expectations for captive insurance programs appear to be continuing to shift in the U.S. and around the world. This session offers some regulators’ perspective on recent federal, state, and international developments that may influence captive formation, governance, tax planning, and compliance in 2026. Speakers will share observations on emerging enforcement themes, notable regulatory changes, and considerations captive owners may want to keep in mind as they navigate a changing risk and oversight environment.

 ICCIE Continued Education credit available for session participants.