Adkisson's Captive Insurance Companies

An Introduction to Captives, Closely-Held Insurance Companies and Risk Retention Groups, with supporting website at http://www.captiveinsurancecompanies.com

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501(c)(15) Exempt Insurance Companies

Discussion of insurance companies qualifying for exempt treatment under IRC section 501(c)(15) for gross receipts not exceeding $600,000 per year of which at least half those receipts are premium income.
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