Reviewing the U.S. Tax Court ruling in Avrahami v. Commissioner involving an 831(b) captive insurance company.
The U.S. Tax Court recently ruled in Avrahami v. Commissioner, involving a captive insurance company under Section 831(b) of the Internal Revenue Code (IRC).
Association Health Plans expanded definition of Employer opens some doors
On June 19, 2018, the U.S. Department of Labor (DOL) issued an updated definition of “Employer” under Section 3(5) of ERISA (Association Health Plans), which was finalized in the final rule on July 10th, 2018.
