FAQ: Anti-Avoidance Law & Estate Planning with Captives

21 Pages Posted: 19 Nov 2020

See all articles by Beckett Cantley

Beckett Cantley

Northeastern University

Geoffrey Dietrich

Cantley Dietrich LLC

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

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

Beckett Cantley (Contact Author)

Northeastern University ( email )

211 Seacrest Beach Blvd W
Rosemary Beach, FL 32461
United States
702-881-4849 (Phone)

Geoffrey Dietrich

Cantley Dietrich LLC ( email )

4514 Cole Ave. | Suite 600
Dallas, TX TX 75205
United States

HOME PAGE: http://www.cantleydietrich.com

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