Reinsurance structures are under heightened scrutiny in light of amendments to section 831(b), Notice 2016-66, the Avrahami decision, and current audit activity. This session will review the current status, likely future trends, risk assessment and mitigation, and opportunities.
1. Understanding of current state of law, regulations, and IRS activity regarding microcaptive insurance/reinsurance structures.
2. Understanding of best practices to limit risk and to maximize benefits to clients.