Hale Stewart authored an article, “An Explanation of Captive Insurance Arrangements from Formation to Ongoing Compliance,” for The Journal of Texas Insurance Law.

Hale Stewart authored an article, “An Explanation of Captive Insurance Arrangements from Formation to Ongoing Compliance,” for The Journal of Texas Insurance Law. His article explains captive insurers, including pure and group structures, premium calculation, and formation process using a Texas application, covering fronting, claims, investments, and federal tax law requirements. “Prospective owners must seek out and implement the advice of seasoned and specialized tax counsel who are aware of the long running taxpayer-IRS feud and can provide solutions and structures accounting for the caselaw proscribed issues,” Hale says.