American Bar Association
Captive Insurance Committee

ABA Section of Business Law

Captive Insurance Committee

Mission Statement

The mission of the Captive Insurance Committee is to further the education of those who work with captive insurance companies and related alternative risk transfer structures and transactions.

We consider nearly every issue relating to captive insurance and alternative risk transfer strategies, including:

  • State Laws, Insurance Regulation, and Taxation
  • Federal Taxation of Captives
  • Best Practices for Captive
  • Litigation Involving Captives

[ Shortlink to this Committee - ]

Topical Content


The Tax Investigation Of Small Captives And Their Providers - Where Is It Going? (March 3, 2015)

Captive Insurance & Anti-Avoidance Law (October 30, 2014)

Actuarial Pricing and the Actuarial Profession (December 12, 2013)

Conference Calls

Ohio Captive Insurance (October 24, 2014)

  • Description: Featuring Jillian Froment, Deputy Director, Ohio Department of Insurance, Tracy Snow, Chief of Captive Insurance, Ohio Department of Insurance, and Mark B. Koogler, Attorney, Porter Wright Morris & Arthur. Panelists provide an overview of Ohio's new captive law and highlights from a captive management perspective.
  • Audio Recording

Montana Captive Insurance(September 16, 2014)

  • Description: Montana! The Reasons Behind Its Amazing Success As A Captive Domicile. Featuring Steve Matthews, Captive Coordinator of the Montana Commission of Securities & Insurance and Tal Redpath, Examiner at the Montana Commission of Securities & Insurance.
  • Audio Recording

Utah Captive Insurance(April 24, 2014)

  • Description: Featuring Dave Snowball, Director of Captives for the Utah DOI; Brett Barratt, Deputy Commissioner; and Jon Soules, President of the Utah Captive Association, to discuss the current status and coming innovations of the Utah captive program.
  • Audio Recording

Vermont, the Gold Standard (March 6, 2014)

  • Description: David F. Provost, CFE, Deputy Commissioner of Vermont’s Captive Insurance Division, provides an overview the largest captive domicile in the United States (third globally) and addresses issues ranging from the effect of Dodd-Frank to the VCIA 29th Annual Conference. For many years, David has been in the forefront of making Vermont the Gold Standard in captive insurance domiciles.
    More on David
  • Audio Recording

Opinions in Rent-A-Center, 142 T.C. 1 (February 18, 2014)

  • Description: Captive insurance tax attorney Charles J. "Chaz" Lavelle of Bingham, Greenebaum Doll LLP, provides his analysis of the recent opinions in Rent-A-Center, 142 T.C. 1 (Jan. 14, 2014). The Rent-A-Center case was favorable to captive insurance owners by the majority and presented some blistering dissents from the minority.
  • Audio Recording

Join Us



Slenn, David


Lavelle, Charles
Turner, Frederick

Committee Roster  

Programs, Meetings and Events

Committee Events

Captive Insurance Tax Update

April 6, 2015

1:00 p.m. Eastern

Join Tom Jones and Bruce Wright in a discussion of recent tax developments by two of the top 5 captive experts in Captive Review's Power 50. They will cover the most dynamic area of recent Federal and State tax activities, and welcome questions from the audience. Chaz Lavelle, Committee Vice-Chair and also a member of Captive Review's Power 50, will moderate. Don't miss out on this rare opportunity to listen to and engage with three of the most highly respected names in the captive industry.

Join the online meeting:
1. Go to
2. If requested, enter your name and email address.
3. Click "Join".
4. Provide your phone number when you join the meeting to receive a call back.

To join the teleconference only
Call-in number: 1-866-6466488 (US/Canada)
Conference Code: 270 923 3213

Series Captive Insurance Companies: Popularity and Pitfalls

April 16, 2015

Since the IRS issued its 2008 guidance regarding captive insurance companies organized as Series Business Units (SBUs), this form of entity has exploded in popularity for the owners of small captive insurance companies. This program explores the theoretical underpinnings of the Series LLC, including unresolved questions relating to the "internal walls", and how SBUs are used for captive insurance planning, including state regulatory and federal tax considerations.


Ms. Ellisa Opstbaum Habbart, Esq., the Founder of The Delaware Counsel Group, who is a Vice-Chair of the Committee on Limited Partnerships and Unincorporated Entities, and was an ABA Section Advisor to the Study Committee of the Uniform Law Commission on the Series Business Entity.

Prof. Daniel S. Kleinberger, Emeritus Professor of Law at William Mitchell College of Law, who is the Reporter for Uniform Law Commission Drafting Committee on the proposed Uniform Series of Unincorporated Business Entities, and was a Reporter for the ULC Drafting Committees to Harmonize the Unincorporated Business Entity Acts, the Uniform Limited Partnership Act of 2001.

Mr. Frederick E. Turner, Esq., the Founder of Active Captive Management LLC, who is currently the Vice-Chair of the Committee on Captive Insurance, and a Director of the Utah Captive Insurance Association.

Moderated by Mr. Jay D. Adkisson, Esq., of Riser Adkisson LLP, who is the immediate Past-Chair of the Committee on Captive Insurance and an ABA Advisor to the Uniform Law Commission Drafting Committee on the proposed Uniform Series of Unincorporated Business Entities.

To attend, you must register for the Business Law Section's Spring Meeting, of which this presentation is a part (well worth it -- lots of great programs will be presented). You do not need to be an ABA member or an attorney to register.

More Information can be found here.

Section Events

Subcommittees  (click [+] for listing)

 Sub Committees



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Modified by Graham Hunt on March 26, 2015

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