Kutak Rock attorney J. Michael Low has published an article titled "Overview of Arizona's Captive Insurance Laws and Requirements" in the Winter 2017 edition of the Federation of Regulatory Counsel Journal. 

In the article, Low explains that there are many benefits to forming an Arizona captive insurer, chief of which is that Arizona does not have any premium tax, and also that the annual statutory fee is only $5,500. Low also points out that some of the largest corporations in America have domiciled their captives in Arizona for both tax and regulatory reasons. To see the entire article, access the Journal here.

Low's work at Kutak Rock principally includes representation of insurers, insurance associations and institutions before the Arizona Legislature, the Arizona Department of Insurance, and other governmental agencies and offices both inside and outside the state of Arizona. His practice also includes a wide range of insurance-related representation, including litigation consulting, reinsurance matters, arbitrations, and insurance corporate and regulatory matters involving the formation, merger and acquisition of insurers, including captive insurers. He has authored reports and testified as an expert witness in over 100 matters in state and federal court involving life, health, property and casualty insurance coverage, claims handling and bad faith issues.