F. Hale Stewart

Attorney

F. Hale Stewart Jr., JD, LL.M. is an attorney at Zerbe, Miller, Fingeret, Frank and Jadav LLP and the author of U.S. Captive Insurance Law, Captive Insurance in Plain English and the recently published Designing a Risk Financing Program.

Tax

Demystifying alternative risk transfer programs and their tax consequences

ART programs provide a number of benefits, including more control over premiums and a more stable renewal process. However, the tax consequences require a thorough vetting.

By F. Hale Stewart

December 26