Rachel L. Partain,
Mark D. Allison,
Christopher S. Rizek, and
Charles M. Ruchelman authored the article "
Abusive Small Captive Insurance Companies on IRS 'Dirty Dozen' List" for the February 27, 2015 issue of
Corporate Tax - USA, a newsletter of the
International Law Office. To view the article in its entirety, please click on the link above to view a PDF.