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


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

The Tax Investigation Of Small Captives And Their Providers - Where Is It Going? Free Webinar

March 2, 2015

On Monday, March 2, at 1 p.m. Eastern, an expert panel will review recent audit actions by the IRS and Congressional interest that have created controversy and concern within the realm of the small captive insurance industry.

The group of experts will address several issues, including the IRS' new Dirty Dozen list (which includes captive insurance for the first time), the proposed amendments to Section 831(b) and Senator Grassley's request that the Treasury Department "perform a study on the abuses of captive insurance for estate planning purposes."

The roundtable discussion is co-sponsored by the ABA's Captive Insurance Committee of the Business Law Section, the Insurance Regulation Committee of the Tort Trial and Insurance Practice Section, and the Insurance Companies Committee of the Section of Taxation.


  • David J. Slenn, (Moderator and Committee Chair) Quarles & Brady LLP

  • Steven T. Miller, former IRS Acting Commissioner and current National Director of Tax for alliantgroup

  • Dean A. Zerbe, former Senior Counsel and Tax Counsel to the U.S. Senate Committee on Finance and current National Managing Director of alliantgroup

  • Professor Beckett Cantley, John Marshall Law School

  • Charles J. Lavelle (Committee Vice-Chair), Bingham Greenebaum Doll LLP

  • Jay D. Adkisson (Committee Past-Chair), Riser Adkisson LLP

  • Jeffrey K. Simpson, Gordon, Fournaris & Mammarella, P.A.

  • Kyle S. Mrotek, The Actuarial Advantage, Inc.

  • Dana Hentges Sheridan, Active Captive Management

Log-in Instructions:

  1. Go to

  2. 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 participate in the audio portion of the webinar.

To view in other time zones or languages, please click here.
To join the teleconference only:
Dial-in: 1-866-646-6488
Conference Code: 270 923 3213

Section Events

Subcommittees  (click [+] for listing)

 Sub Committees



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Modified by Graham Hunt on February 23, 2015

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