The coronavirus pandemic is far from over. And as some elements of the federal stimulus program — such as additional unemployment funds and financial hardship protections — that have helped keep the U ...

In the closely held business context, captives can play a valuable role in estate and business succession planning. If the captive is owned directly by (or for the benefit of) a business owner’s ...

The IRS is cracking down on the use of so-called micro-captive insurance—a way for companies to insure themselves—as tax shelters, as it bolsters enforcement efforts aimed at wealthy individuals and ...