Micro-Captive Insurance Arrangements Disclosure: An Area Of Focus For The IRS | TaxConnections Micro-Captive Insurance Arrangements Disclosure
CCA 202244010: What Constitutes Adequate Disclosure of Micro-Captive Insurance Arrangements Introduction: Micro-captive Insurance Arrangements Disclosure Micro-captive insurance arrangements are an area of focus for the IRS. As we have discussed in our prior post discussing Avrahami v. Commissioner, 149 T.C. No. 7 (2017), micro-captive insurance arrangements can be abusive if they are used improperly. As a result, the Micro-Captive Insurance Arrangements Disclosure
