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831(b) Captive Insurance State of the Union with Jay Adkisson



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A survey of the 831(b) captive insurance landscape, including what captives still are viable and which are not, the latter topic including the promoter audits, tax court case losses, class action lawsuits, and financially-distressed captive managers. Includes discussion on how to exit a questionable 831(b) captive insurance company.

By the former Chair of the American Bar Association's Committee on Captive Insurance and author of the book Adkisson's Captive Insurance Companies.


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Jay Adkisson is a partner of Riser Adkisson LLP with offices in Las Vegas and Newport Beach, and is admitted to practice in Arizona, California, Nevada, Oklahoma and Texas. Jay was the first Chair of the American Bar Association Business Law Section's Committee on Captive Insurance, and served as a Business Law Section Advisor to the drafting committees of the Uniform Voidable Transactions Act (adopted 2014) and the Uniform LLC Protected Series Act (adopted 2017). Jay currently serves as a Business Law Section Advisor to the Canada-U.S. Harmonization Project for the Uniform Foreign Enforcement of Judgments Act. With Chris Riser, Jay wrote the book "Asset Protection: Concepts & Strategies" (McGraw-Hill 2003). He also writes the Wealth Conservation column for Forbes.com, and has twice been an expert witness to the U.S. Senate Finance Committee. Jay.'s practice concentrates in the area of creditor-debtor law, both judgment enforcement and debtor defense, and bankruptcy. Jay has also twice been appointed a court receiver in post-judgment enforcement actions.


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