Analysis of the decision of Judge Kerrigan of the U.S. Tax Court in Reserve Mechanical Corp. v. Comm'r, which considered whether a risk-pooling arrangement afforded adequate risk-distribution to a small captive insurance company.
Analysis of the decision of Judge Kerrigan of the U.S. Tax Court in Reserve Mechanical Corp. v. Comm'r, which considered whether a risk-pooling arrangement afforded adequate risk-distribution to a small captive insurance company.