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" ... The Caylor entities obtain quality insurance coverage against a wide variety of risks as recommended by their long-term insurance broker, and for the years 2005 through 2014, their insurance premiums paid were around $55,000 or so a year. Nonetheless, every year the Caylor entities had an average of about $50,000 in losses that was not covered by their existing insurance, and so Rob started looking into the idea of a captive insurance company. This lead Rob, his father, and his CPA to a lunch presentation on captive insurance given by Tribeca, a captive insurance management company that would ultimately be seen by some as one of the most prolific captive insurance tax shelter shops (Tribeca was later acquired by Artex Risk Solutions, Inc., an Arthur J. Gallagher & Co. subsidiary that is itself now suffering with IRS problems both of its own and Tribeca's making), and also as one of the sloppiest. That’s not a good combination if you think about it. ... "