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


Avrahami v. Commissioner (November 17, 2015)

Thursday Afternoon Discussion with Dennis Harwick, President of CICA (June 4, 2015)

Captive Insurance Tax Update (April 6, 2015)

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 Committee Free Webinar: Thursday Afternoon Discussion with Dennis Harwick, President of CICA

June 4, 2015

Time: 1:00 pm, Eastern Daylight Time (New York, GMT-04:00)

On June 4th, Dennis Harwick, President of the Captive Insurance Companies Association (CICA), will chat with the Captive Insurance Committee about CICA, the largest domicile neutral captive trade organization in the world. Dennis will also discuss CICA's advocacy efforts over the recent years, including more recent issues such as the IRS proposed rules, 831(b) legislation, captive membership in the Federal Home Loan Bank, etc. CICA is the global domicile neutral trade association founded in 1972 for captive insurance companies and Risk Retention Groups.

In addition to serving as President of CICA, Dennis also serves on the Board of Directors of the International Center for Captive Education (ICCIE). Prior to joining CICA, Dennis, a lawyer by training, served as the CEO of three different state bar associations: Idaho, Washington State, and Kansas. He also served as President of the National Association of Bar Executives, an affiliate of the American Bar Association.

Join this webinar on June 4th here.

To start the online meeting

1. Click here
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 participate in the audio portion of the webinar.

To join the teleconference only:

Dial-in toll-free number: 1-866-646-6488 (US/Canada)

Conference Code: 312-988-6398

Show global numbers

Section Events

Subcommittees  (click [+] for listing)

 Sub Committees



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Modified by Graham Hunt on November 18, 2015

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