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Alan Fine Discusses One Clear Takeaway from Recent Captive Insurance Tax Court Decision


In a recent article, captive insurance industry professionals shared their insights about the U.S. tax court opinion released June 18, 2018, in the case Reserve Mechanical Corp. v. Commissioner.

Partner and Insurance Industry Group Leader Alan Fine discusses one of the clear takeaways from the decision. In the linked article, find out what Fine suggests to keep in mind to make sure a captive insurance company is being created for nontax, business reasons. 


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