自保保险 Captive Insurance

关键定义 KEY DEFINITION

Captive Insurance Company（自保公司）是 Parent Company 拥有并 primarily insure parent 及其 affiliates 风险的 insurer，用于 cost control、custom coverage 和 tax planning（须 comply with IRS and regulatory rules）。831(b) micro-captive 是 small captive 的 tax election——受 IRS scrutiny。