FAQ: Anti-Avoidance Law & Estate Planning with Captives
21 Pages Posted: 19 Nov 2020
Date Written: October 8, 2020
Abstract
This article seeks to address how general judicial anti-avoidance law may be applied to estate planning with IRC 831(b) captive insurance companies.
Keywords: captive insurance companies, captives, estate planning, anti-avoidance law, economic substance doctrine
Suggested Citation: Suggested Citation
Cantley, Beckett and Dietrich, Geoffrey, FAQ: Anti-Avoidance Law & Estate Planning with Captives (October 8, 2020). Available at SSRN: https://ssrn.com/abstract=3707585 or http://dx.doi.org/10.2139/ssrn.3707585
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