Section 831(b) Captive Insurance Companies: Why Policymakers have it all Wrong

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Author: Drew D. Estes

Position: Drew Estes is a graduate of the University of Alabama School of Law and the University of Alabama Manderson School of Business. He is a portfolio manager at Banyan Capital Management in Atlanta, Georgia. This article would not have been possible without the encouragement and guidance of Dean Andrew Morriss.

Pages: 723-753

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Section 831(b) Captive Insurance Companies: Why Policymakers have it all Wrong

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Federal Cases - 881 F.2d 247 (6th Cir. 1989), 88-1403, Humana Inc. v. C.I.R.
Federal Cases - 577 F.2d 279 (5th Cir. 1978), 76-3543, Steere Tank Lines, Inc. v. United States
Federal Cases - 811 F.2d 1297 (9th Cir. 1987), 85-7707, Clougherty Packing Co. v. C.I.R.
Federal Cases - 62 F.3d 835 (6th Cir. 1995), 94-1607, Malone & Hyde, Inc. v. C.I.R.
Federal Cases - 979 F.2d 162 (9th Cir. 1992), 91-70732, AMERCO, Inc. v. C.I.R.

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