Insights

Recent Insights

Tax Beat Podcast thumbnail

Podcast

March 24, 2025

28:46

Speakers: Brooks E. Nelson, Sarah McGregor, Rick Woods

Learn how IRS regulations define micro-captive insurance and what qualifies as a listed transaction or transaction of interest under section 831(b).

Sparks from industrial welding

Case Study

March 11, 2025

Learn how NMTC and LIHTC funding helped Ginsoko Development build a modular manufacturing facility that's boosting housing and jobs in Michigan.

Man working in front of a laptop with a pen and documents

Article

February 20, 2025

Understand IRS changes to Section 831(b) captives, including reporting rules, form 8886 disclosure and penalties for abusive tax schemes.