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Another Major Loss for the IRS - Notice 2016-66
Captive Insurance

Another Major Loss for the IRS

On March 21, 2022, the United States District Court for the Eastern District of Tennessee struck a major blow against the practice of the Internal

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IRS opinion in Mann Construction, Inc. et al v United States of America
Captive Insurance

The IRS Loses Again!

On March 3, 2022, the United States Circuit Court of Appeals for the Sixth Circuit issued its opinion in Mann Construction, Inc. et al v

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attachment point
Health and Benefits

What is an Attachment Point?

In simple terms, an “attachment point” is the point at which one person’s liability for claims ends and another person’s begins.  However, the meaning of

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