Jan

26

A Practitioner's Guide to the IRS Micro-Captive Insurance Campaign

1 PM EST

Although captive insurance has been an essential form of risk management for many large businesses, the proliferation of the micro-captive insurance company for smaller businesses has triggered national attention from regulators who perceive many such structures as part of an abusive tax transaction.

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

01/25/2023

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2022

1.50 total credit hours including

Substantive Law

Status:

Available for credit

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2024

2.00 total credit hours including

General

Status:

Applied for

2.00 credit hours

Available until:

12/30/2023

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2023

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/25/2024

2.00 total credit hours including

General

Status:

Self apply

2.00 credit hours

Available until:

07/25/2022

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2023

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/25/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2023

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for upon completion

1.50 credit hours

Available until:

01/25/2022

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2022

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for upon completion

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2023

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/25/2024

1.80 total credit hours including

General

Status:

Self apply

1.80 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2023

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2024

1.80 total credit hours including

General

Status:

Applied for

1.80 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/25/2023

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

01/25/2024

1.80 total credit hours including

General

Status:

Reciprocity

1.80 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2026

1.50 total credit hours including

Areas of Professional Practice

Status:

Approved

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

12/31/2021

2.00 total credit hours including

General

Status:

Applied for

2.00 credit hours

Available until:

01/25/2024

1.50 total credit hours including

Substantive

Status:

Available for credit

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for upon completion

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2023

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2023

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2023

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

10/30/2022

1.50 total credit hours including

Law & Legal Procedure

Status:

Applied for

1.50 credit hours

Available until:

01/25/2026

1.80 total credit hours including

General

Status:

Applied for

1.80 credit hours

Available until:

01/25/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

01/25/2022

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

01/25/2024

$00

NON-MEMBERS

$00

MEMBERS

$00

SECTION MEMBERS

Rate

Add to Cart *Additional discounts may apply at checkout

Log In to view your rate

In this webinar, panelists who are involved with an Internal Revenue Service (IRS) high priority compliance program will identify why micro-captives became a reportable transaction and how the IRS is aggressively investigating the use of abusive micro-captives. This webinar features IRS officials who will share their thoughts and concerns for taxpayers participating in a micro-captive program. These IRS officials will be joined by private practice practitioners who represent taxpayers in various stages of Federal tax controversy involving micro-captives. Registrants will gain a better understanding of the types of micro-captive transactions that will draw IRS scrutiny and steps that can be taken to remedy defective programs.

The ABA will seek 1.5 hours of CLE credit in 60-minute states and 1.8 hours of CLE credit for this program in 50- minute states. Credit hours are estimated and are subject to each state's approval and credit rounding rules. Please visit americanbar.org/mcle for general information on CLE at the ABA.

Duration

90

Format

Web

Date

Jan 26, 2021

2021-01-26T13:00:00-05:00 2021-01-26T14:30:00-05:00 A Practitioner's Guide to the IRS Micro-Captive Insurance Campaign Although captive insurance has been an essential form of risk management for many large businesses, the proliferation of the micro-captive insurance company for smaller businesses has triggered national attention from regulators who perceive many such structures as part of an abusive tax transaction.

Alexis Macivor

US Department of the Treasury

Cheryl Kiger

Internal Revenue Service

David Slenn

Shumaker Loop & Kendrick LLP

John Gordon

Internal Revenue Service

Kristin Gutting

Dixon Hughes Goodman LLP

Steven Miller

Zerbe Miller Fingeret Frank and Jadav Llp

Section of Real Property, Trust and Estate Law

The Property Tax Deskbook, 23rd Edition, 2018

Publications | Book

The Property Tax Deskbook, 23rd Edition, 2018

The Law of Trustee Investments

Publications | Book

The Law of Trustee Investments

By Christopher P Cline

HIPAA and You: Accessing and Protecting Your Medical Information (50pk)

HIPAA and You: Accessing and Protecting Your Medical Information (50pk)

Advising the Small Business: What You Need to Know (On-Demand CLE) — CLE 90 min

Audio and Video | On-Demand CLE

Advising the Small Business: What You Need to Know (On-Demand CLE)

Charitable Giving After the SECURE Act of 2019 and CARES Act of 2020: Helping Your Clients Get the Most Value from Charitable Giving [CC] — CLE 60 min

Audio and Video | On-Demand CLE

Charitable Giving After the SECURE Act of 2019 and CARES Act of 2020: Helping Your Clients Get the Most Value from Charitable Giving [CC]

Individual International Income Taxation and Compliance Post-TCJA (On-Demand CLE) — CLE 90 min

Audio and Video | On-Demand CLE

Individual International Income Taxation and Compliance Post-TCJA (On-Demand CLE)