BEGIN:VCALENDAR VERSION:2.0 PRODID:-//ChamberMaster//Event Calendar 2.0//EN METHOD:PUBLISH X-PUBLISHED-TTL:P3D REFRESH-INTERVAL:P3D CALSCALE:GREGORIAN BEGIN:VEVENT DTSTART:20260721T133000Z DTEND:20260721T143000Z X-MICROSOFT-CDO-ALLDAYEVENT:FALSE SUMMARY:FREE CE EVENT - Tax Deferred Risk Mitigation for Business: Understanding The 831(b) Tax Code DESCRIPTION:The presentation will begin promptly at 8:30 AM. Please plan to arrive by 8:15 AM to check in\, network\, and enjoy breakfast. Designed for CPAs and tax advisors\, this session provides an objective review of IRC 831(b) micro-captive insurance - including the legislative history\, four-part qualification test\, tax and accounting implications\, investment guidelines\, and IRS enforcement history. Real case law and documented abuses are examined alongside compliant plan structures\, giving practitioners the tools to evaluate opportunities and risks on behalf of their clients and position themselves as trusted advisors in this growing and increasingly relevant area of tax planning. Learning Objectives: - Recognize the benefits\, risks\, and opportunities of using a captive to finance an entity's risks\, identify the aspects of a micro-captive\, and recognize the types of risks that can be included in the program. - Identify factors to be considered in evaluating the cost of risk and recognize the various ways in which the costs of financing risks through a captive can be lower than the costs of commercial insurance or self-insurance plans. - Acknowledge the federal requirements that must be met for a microcaptive to qualify as an insurance company for tax purposes. - Understand the contribution and distribution requirements of the captive and the administration functions\, including investment and filing requirements. Register here: https://the-831b-institute.ce-go.com/tax-deferred-risk-mitigation-for-business-understanding-the-831b-tax-code-08-04-2026-282 X-ALT-DESC;FMTTYPE=text/html:The presentation will begin promptly at 8:30 AM. Please plan to arrive by 8:15 AM to check in\, network\, and enjoy breakfast. Designed for CPAs and tax advisors\, this session provides an objective review of IRC 831(b) micro-captive insurance - including the legislative history\, four-part qualification test\, tax and accounting implications\, investment guidelines\, and IRS enforcement history. Real case law and documented abuses are examined alongside compliant plan structures\, giving practitioners the tools to evaluate opportunities and risks on behalf of their clients and position themselves as trusted advisors in this growing and increasingly relevant area of tax planning. Learning Objectives: - Recognize the benefits\, risks\, and opportunities of using a captive to finance an entity'\;s risks\, identify the aspects of a micro-captive\, and recognize the types of risks that can be included in the program. - Identify factors to be considered in evaluating the cost of risk and recognize the various ways in which the costs of financing risks through a captive can be lower than the costs of commercial insurance or self-insurance plans. - Acknowledge the federal requirements that must be met for a microcaptive to qualify as an insurance company for tax purposes. - Understand the contribution and distribution requirements of the captive and the administration functions\, including investment and filing requirements. Register here: https://the-831b-institute.ce-go.com/tax-deferred-risk-mitigation-for-business-understanding-the-831b-tax-code-08-04-2026-282 LOCATION:Palmer House Hilton 17 East Monroe Street\, Chicago\, IL\, 60603 UID:e.1775.21967 SEQUENCE:3 DTSTAMP:20260704T182936Z URL:https://business.northcenterchamber.com/events/details/free-ce-event-tax-deferred-risk-mitigation-for-business-understanding-the-831-b-tax-code-21967 END:VEVENT END:VCALENDAR