The recent memorandum decision in Kadau v. Commissioner (T.C. Memo. 2025-81) provides a clear example of how the Tax Court currently analyzes micro-captive arrangements. Importantly, the opinion does not create new law; rather, it applies the well-established captive-insurance framework developed in Avrahami, Reserve Mechanical, Caylor, and Syzygy. We have previously distinguished how our clients do […]

On November 6, CIC Services had the privilege of joining the East Tennessee community at Covenant Health Park in Knoxville for the annual Light The Night event. The evening was a powerful reminder of what can be achieved when people unite around a shared purpose. Surrounded by lanterns glowing in honor of survivors, in remembrance […]

CIC Services, LLC, a leading risk management consulting firm specializing in the formation and management of captive insurance companies, has named Jackson Arms vice president of risk management consulting. His appointment strengthens the firm’s advisory capabilities at a time when businesses across industries are increasingly looking to captives to gain more control over risk financing […]

CIC Services has been accepted into Forbes Finance Council, an invitation-only community for executives in accounting, financial planning, wealth and asset management, and investment firms. Randy Sadler, principal and CMO for CIC Services, was selected by a review committee based on the depth and diversity of his experience. Criteria for acceptance include a track record […]

In today’s uncertain environment, one fact is increasingly evident: businesses need both greater insurance protection and stronger financial stability. A captive insurance company is the only strategy that delivers both.