Commentary on Policy Selection

December 19, 2018 - How the Tax Court Rewrote the Standards for Insurance Policy Selection

Does Captive Insurance Exist After the Reserve Decision?

The Reserve Court went outside of the record and made numerous factual findings that were not supported by the evidence at trial. The Court created new factual and legal concepts not seen in the years of insurance case law while not even citing (beyond Avrahami) to any legal precedent for most of its findings.

Read “How the Tax Court Rewrote the Standards for Insurance Policy Selection" (PDF)

Read “How the Tax Court Rewrote the Standards for Insurance Policy Selection" (Word)