IRS Extends Deadline For Compliance With Notice 2016-66 For 831(b) Captives To May 1, 2017

I previously wrote about the IRS making certain 831(b) captives a listed transaction in my article A Detailed Analysis of IRS Notice 2016-66 re 831(b) Captives. Notice 2016-66 set a compliance date of January 30, 2017, for captive owners, insured businesses, and material advisors to comply. Considering the amount of information