US CAPTIVE - April 2006

US captives: A growing success story
Dennis Harwick
Dennis P. Harwick, president of CICA, welcomes readers to US Captive 2006.
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US domicile review
Roger Crombie
Roger Crombie takes a selective tour of the burgeoning number of US domiciles.
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Captives’ Q&A with A.M. Best
US Captive
US Captive interviews Henry Witmer of A.M Best about the captive scene.
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Captive feasibility studies
Tony Bibbings
Tony Bibbings considers the various elements of a successful feasibility study for a new captive.
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Guidelines for selecting fronting carriers in an era of change
Carol Frey
Carol Frey recommends an evaluation process for captive owners to consider in the area of fronting.
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Risk distribution in captives
Byron Crawford
Byron Crawford looks at Internal Revenue Service rulings on risk distribution and how they can affect a captive’s tax position.
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The competition: Offshore
US Captive
US Captive looks at the history of the captive movement and considers other jurisdictions that vie with the United States to attract captive insurers.
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BVI: The offshore alternative
Simon Owen
Simon Owen, chairman of the British Virgin Islands’ Association of Insurance Managers, explores how the British Virgin Islands captive industry sustains its impressive growth rate year upon year.
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Why Puerto Rico?
US Captive
Puerto Rico establishes itself as a captive domicile.
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