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Micro-Captive Final Regulations: Implications for Dealers
February 11, 2025 @ 3:00 pm – 4:00 pm EST
On January 14, 2025, the IRS published final regulations on micro-captive transactions. The updated regulations are pertinent to automotive dealerships and other organizations that leverage reinsurance entities. Join Forvis Mazars for a CPE-eligible webinar to understand the history of the micro-captive rules, gain insights into the final regulations, and learn how to implement the regulations for your dealership. Those participating in an automotive F&I reinsurance entity should understand how these newly finalized regulations may impact their business and potentially create new or additional reporting requirements depending on how their arrangement is classified by the IRS.
Learning Objectives
Upon completion of this program, participants will be able to:
- Recognize the original proposed micro-captive regulations and the history of the IRS’ stance on these types of entities.
- Identify and understand the newly finalized regulations and how micro-captive entities are classified by the IRS (listed transaction, transaction of interest, or exempt from the regulations under the Seller’s Captive exception).
- Apply final regulations to micro-captive entities to help comply with applicable reporting requirements moving forward.
CPE Information
1.00 CPE Credit (pending approval)
One CPE credit (pending approval) in the Taxes field of study may be awarded upon verification of participant attendance, during live broadcast.
