Jan

    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.

    Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.

    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
    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.

    Event Details

    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.

    Speakers

    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

    Sponsors

    Section of Real Property, Trust and Estate Law

    Related Products

    Related On-Demand CLE