Captive Insurance & Anti-Avoidance Law
October 30, 2014
Anti-avoidance law is a series of judicial doctrines that allow the government or courts to recast a transaction if its form is different from its substance. It is comprised of 5 separate doctrines: substance over form, sham transaction, economic substance, business purpose and the step transaction. This presentation will explain how anti-avoidance law applies to captive insurance transactions, specifically focusing the marketing and implementation of a captive program.
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