NCCIA Newsletter | September 2017
VOLUME 3; NUMBER 8 SEPTEMBER 2017 (Southern Pines)….Issues related to Section 831(b) captives continue to demand the attention of NCCIA and the captive community. The Internal Revenue Service shows no sign of backing off on its attack on the captive insurance industry. Emboldened by its victory in the Avrahami Tax Court [Docket no. 17594-13] decision, the presiding Judge is …