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US CAPTIVE DOMICILE ROUND-UP STATE


NAME OF REGULATORY CONTACT


ILLINOIS


Etta Mae Credi


NAME OF CAPTIVE LEGISLATION


YEAR LEGISLATION PASSED RECENT AMENDMENTS


DO YOU ALLOW CELLS


TOTAL NUMBER OF LICENSED CAPTIVES


NUMBER OF LICENCES GRANTED IN PAST YEAR


Domestic Captive Insurance


Companies (Article VIIC of the IL Ins Code)


l987 None


We have Protected Cells; however, this is a separate statute from the captive law.


KANSAS


Kenneth Abitz


K.S.A. 40-4301 et seq. Captive Insurance Companies


1988 Last amendment in 1990 No


We have one active pure captive and one industrial insured captive in run-off.


No licences have been issued for several


years. Same tax as any domestic insurer.


One pure captive None


KENTUCKY


Russell Coy II


KRS Chapter 304, Subtitle 40, Captive Insurers


2000


2010, 2005


Yes


127


25


LOUISIANA Mike Boutwell


MAINE


Captive Insurer Law La. R.S. 22:550.1- 550.26


Alex Bourne Title 24-A, Chapter 83, Captive Insurance Companies


MICHIGAN


David Piner Senate Bill 1061 (became Chapters 46, 27 and 48 of Michigan Compiled Law)


2008


None


No


One


One


1997


Captives are now eligible for Pine Tree Development Zone benefits for a 10-year period. The benefits include a 100% state income tax credit.


2008 None


Yes – see sponsored captive insurance companies.


Yes


One


One


Four


Two


MISSOURI


John F. Rehagen


Captive Insurance Act, 379.1300-1421 RSMo.


2007


2009


No


11


6


MONTANA


Steve Matthews


Captive Insurance Companies


2001


2011 Pending


Yes


68


25


54 US Captive . April 2011


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