This session will provide attendees an overview of captives with a particular focus on Enterprise Risk Captives (831b); the captive basics, appropriate structuring and risks typically insured including those by real estate and construction firms; current tax environment including the revisions to the 831b law in the PATH Act.
Provide a baseline understanding of captives and the Enterprise Risk Captive (831b)
Knowledge of the risks ensured and the specific use by real estate and construction firms
Gain an understanding of the changes to the 831b law and it's impact
Retain an understanding of the appropriate implementation of captives into a business owners risk and planning objectives.