- Large unknows remain concerning IRS’ next move on 831(b) regulation
- Service providers distancing themselves from 831(b) captives
- At least 25% of new Marsh managed captives expected to be cells
- New states could introduce cell legislation as captives become more mainstream
Further 831(b) captives in the United States are expected to shut down as a result of the proposed regulations from the Internal Revenue Service (IRS), while the popularity of cells is expected to grow further.
Captive Intelligence published part one of our USA trends long-read series last week, highlighting that companies seeking property coverage will continue to be the driving force behind captive formations in the United States in 2024.
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