CURRENT,TAX,CAPTIVE INSURANCE,COMPANIES,BUSINESS LAW,SECTION,ADVERTISEMENT,FOLLOW,JOIN,SHOP,CALENDAR,MEMBER,DIRECTORY,MEMBERSHIP,RENEW,YOUR,SPECIALTY,DUES,INSURANCE,BENEFITS,DISCOUNTS,OFFERS,LEADERSHIP,CENTERS,COMMITTEES,DEPARTMENTS,OFFICES,DIVISIONS,TASK FORCE,VIEW,DIVERSITY,INCLUSION,COMMISSION,PORTAL,ADVOCACY,POLICY,GOVERNMENTAL,LEGISLATIVE,WORK,AMICUS CURIAE BRIEFS,INITIATIVES,RULE OF LAW,INITIATIVE,COMMISSION ON,HISPANIC,LEGAL RIGHTS,RESOURCES,LAWYERS,LEGAL,CAREER,CENTRAL,ETHICS,MODEL RULES OF PROFESSIONAL,BOOKS,RELATED,SOLO,FIRM,LEGAL PROFESSION,STATISTICS,BLUEPRINT,CYBER,ALERTS,PUBLISHING,PERIODICALS,ABA JOURNAL,PRICING,LIBRARIES,BOOK,TOPIC,WEBINARS,IN PERSON,EVENTS,ON DEMAND,FAQS,FREE,VALUE,PASS,IN THE CITY,MEDIA,CREDENTIALS,CONTACT,MEDIA RELATIONS,REPORTER,STORIES,NEWS RELEASES,MULTIMEDIA,ABOUT US,MISSION,TIMELINE,CAREERS,GOVERNANCE,POLICIES,REQUESTS,PROPOSAL,FINANCIAL REPORTS,ORGANIZATIONS,CHARITIES,DONATE,ABA ABA,ONLINE,BUSINESS,STANDARDS,DROP,PREVENT,PUBLICATIONS,TODAY,BECKETT,HALE,STEWART,AUTHORS,ASSOCIATE PROFESSOR,LAW,ATLANTAS JOHN MARSHALL LAW,SCHOOL,PARTNER,THE HALE,LAW FIRM,HOUSTON TEXAS,FORMING,WHOLLY OWNED,1950S,GENERAL,CAPTIVES,REASONS,NECESSARY,COVERAGE,EXAMPLE,CERTAIN,NUCLEAR POWER,CAPTIVE,NUCLEAR ELECTRIC INSURANCE,LIMITED,FIND,NO OTHER,SEEK,TRUCKING,MARKET,HARDENING,INCREASING,LEADING,GAIN,MORE CONTROL,PROGRAM,CODE,INSURANCE COMPANY,STRATEGIC,ADVANTAGE,INTERNAL REVENUE CODE,LESS THAN,TAXED,INVESTMENT,EARNINGS,RATHER,GROSS INCOME,SIMPLE,SUPPOSE,INCOME,PERCENT,TOTAL,THE YEAR,COMPANY,THE 25,FIGURE,OFFSHORE,ELECTION,DOMESTIC,FLEXIBILITY,NOT FOUND,SHOULD,THE INTERNAL REVENUE SERVICE,IRS,SPENDING,FOCUSED,RECENTLY,REFUSED,ISSUE,POSITIVE,PRIVATE LETTER RULING,NUMBER,FOREIGN,STATUS,INDICATION,SCRUTINY,AREA,THUS,NOTHING TO FEAR,INTERNATIONALLY,CHANCE,COMPLIANCE COSTS,GETS,CAUGHT UP,DRAGNET,ARTICLE,WILL 1,BRIEF HISTORY,OUTLINE,REQUIREMENTS,RISKS,RISK,SHIFTING,REINSURANCE,DISCUSS,AREAS,TAX SHELTER,SHORT,HISTORY OF,DEFINES,CAPTIVE INSURANCE COMPANY,SUBSIDIARY,THE CASE,THAT TIME,COULDNT,SIMPLY,SENSE,THE TAXPAYERS,UNITED STATES V WEBER,PAPER,8TH CIR,MO 19,CONSUMERS,OIL,CORP,TRENTON NJ,UNITED STATES,SUPP,OWNED,PROPERTY,PROCURE,FLOOD INSURANCE,THE TAXPAYER,BEECH AIRCRAFT,10TH CIR,INSURANCE POLICY,CARRIER,COMPLETE CONTROL,LITIGATION,BEECH,SUED,PRODUCTS LIABILITY,CLAIM,THE EARLY,1970S,FILED,MOTION,REMOVE,COUNSEL,WEEKS,TRIAL,THE COURT,DENIED,SUBSEQUENTLY,WRITE,CASES,SIMILAR,CONCERNED,RISE,INTER,CONCERN,THE CAPTIVE,IN FACT,RESERVE ACCOUNT,DEFINED,ESTIMATE,LIABILITY,UNCERTAIN,AMOUNT,OVERLAP,PARTY,PREPARE,ANTICIPATED,CONTINGENCY,CONTRIBUTIONS,DEDUCTIBLE,PREMIUM,PAYMENTS,LEADS,NATURE,DEFINITION OF,THE SUPREME COURT,HELVERING,COMPRISED OF,GUIDANCE,TERM,HENCE,ARGUE,BONA FIDE,DENY,DEDUCTION,CLAIMED,PARENT COMPANY,PAID,BROKEN DOWN,POST,HUMANA,COMMISSIONER,C,1980S,MAJORITY,PREPARATION,WEAK,TAXPAYER,DEFENSES,JUDICIARY,DEALING,TECHNICAL,DECISION,CHANGED,THE STRUCTURE,EXPLAINED,VICTORY,UNITED PARCEL SERVICE OF,AMERICA,11TH CIRCUIT,2000S,TAXPAYERS,STRUCTURES,ENABLING LEGISLATION,DEATH KNELL,INITIAL,WAVE,ASSIGNMENT,ARGUMENT,APPEALS COURT,DISAGREED,WORDED,TAX COURTS,REMANDED,ACTION,CASE,QUEST,LITIGATING,PROVE,INVALIDITY,CLIENT,NEEDS,AWARE,CONCEPTS,DERIVED,HARPER,GROUP,MUST,FACTORS,THE ARRANGEMENT,THE EXISTENCE,RISK 2,ACCEPTED,POINTS,FUNCTION,FINANCIAL,LOSS,OWNERSHIP INTEREST,HARM,FORTUITOUS,RANDOM,CANNOT,BIT,SEEN,PERSPECTIVE,RISK OF LOSS,SHIFT,THIRD PARTY,WHOSE,FORMATION,TERMS,INTERPRETED,CONTRACT LAW,PRINCIPLES,INSURERS,POOL,SUFFICIENT,SUCH THAT,SMOOTH,OVER TIME,NON COMPLIANCE,ECONOMIC,FAMILY,PRIMARY,ANTI,WEAPON,SAFE HARBOR,REVENUE,LARGEST,ABILITY,ACCESS,REINSURANCE MARKET,AS IT,SPREAD,EXPOSED,TO 5,POTENTIAL,CLAIMS,PURCHASE,LOWERING,EXPOSURE,THEREFORE,SAFE,HARBORS,DECIDE,TRADITIONAL,WISH,FACT,PATTERNS,DERIVE,PARENT,SMALLER,SHARES,MANAGEMENT,PARTICIPATION,QUOTA,TREATY,UNDERWRITE,NONE,COMPRISING,LESS,UNDERWRITTEN,THE CAPTIVES,BEYOND,REASONABLE,THE U S,TAX COURT,PIPELINE,ADDRESS,UNEXPECTED,TRANSACTIONS,TAX DEDUCTION,ACTUALLY,REASON,TREASURY REGULATION,PREDOMINANT,ACTIVITY,ANNUITY,CONTRACTS,CHARGES,UNREASONABLE,ARMS,LENGTH,TRUE,PURPOSE,TAX DEDUCTIONS,QUALIFY,MAXIMUM,PAYMENT,TYPE,ANALYSIS,PARTICULARLY,RELEVANT,OPERATE,ORDER,BENEFIT,REMEMBER THAT,THE 1,COMMERCIAL,SIZE,UNLESS,QUESTIONABLE,WORLD,CONNECTION,CERTAINLY,MINORITY,WORTH,THE MORE,PREVALENT,HERE,INSURE,WITH RESPECT TO,TERRORISM,ATTENTION,THE NEED,INSURING,TERRORIST ACT,APPEAR,REMOTE,JUSTIFIED,BUSINESS OPERATIONS,INVOLVE,DO NOT,GENERALLY,BUSINESS EXPENSE,PLANNED,CONDUIT,UNDERMINING,THE BUSINESS,DEVICE,TAKING,JUDICIAL,DOCTRINES,ECONOMIC SUBSTANCE,DOCTRINE,DEFERRAL,REALIZATION,ORDINARY INCOME,PERIOD OF TIME,RETAINED,CORPORATION,RESERVE,SUBJECT TO,EARNINGS TAX,PENALTY,LIEU,SHAREHOLDERS,TAXABLE INCOME,REDUCED,CREDIT,ACCUMULATION,SATISFY,FUTURE,POPULAR,ALTERNATIVE,VEHICLE,PROPER,REAL,RAISED,SPECIFIC TAX,SUBJECT,OVERALL,EXCELLENT,OPTION,MIDSIZE,THE PROFESSIONALS,STRUCTURING,MAINTENANCE,MATERIALS,PLEASE,REFER TO,HISTORICAL,WEAPONS,COMBAT,PURCHASES,UC DAVIS,BUS,AVAILABLE,SS