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On Friday, March 3, we're offering a free, 1-hour CPE course for U.S. based accountants and CFPs. You can sign up at this link. We own and operate the first Montana based series LLC named Aegis. We run it in conjunction with Aceterrus Insurance Resources Once again, the IRS has placed “certain” captive insurance structures on their Dirty Dozen list. This latest inclusion argues that certain structures “… lack many of the attributes of genuine insurance. It therefore seems appropriate to briefly explain the common law definition of insurance. What follows is a brief summation of the primary components of insurance as developed over approximately 150 years of common law. For a more detailed treatment, please contact us at 832.330.4101 or Halestewart@halestewartlaw.com. 
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