FAQ: Anti-Avoidance Law & Estate Planning with Captives
21 Pages Posted: 19 Nov 2020
Date Written: October 8, 2020
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