NERA Director Amanda Pletz co-drafted two chapters on captive insurance in her co-edited book Applying the Arm’s Length Principle to Intra Group Financial Transactions: A Reference Guide. The chapters, “Setting the ALP Framework for Captive Insurance” and “Accurate Delineation of Captive Insurance Transactions Including Options Realistically Available,” set out the key factors that should be considered when analyzing and applying the arm’s length principle to captive insurance transactions. 

Order Applying the Arm’s Length Principle to Intra Group Financial Transactions: A Reference Guide from Wolters Kluwer here.