Abusing the Captive Framework: How Estate Planning Schemes Continue to Threaten the Industry
Abusing the Captive Framework: IRS Cracks Down on Micro-Captive Estate Planning Tax Schemes in 2025 By Mark Smith Imagine shielding millions from taxes through a “self-insurance” setup that doubles as an estate planning powerhouse—sounds like a dream for high-net-worth families. But in 2025, the IRS is slamming the door on these micro-captive insurance abuses, with … Read more