By Jeremy Colombik, CPA
President, Management Services International
and Richard M. Colombik, JD, CPA, Tax Law Solutions
The end of 2017 delivered uncertain tidings concerning what effect the Tax Cuts and Jobs Act, the most significant US tax reform in more than 30 years, would have on the captive insurance industry. While the law affects larger captive insurers, or 831(a)s, changes are less significant for smaller captive insurance companies, or 831(b)s. Continue reading “Will the Tax Cuts and Jobs Act Affect Small Captive Insurance Companies?”