Earn CE & CPE
Tax Deferred Risk Mitigation for Business: Understanding The 831(b) Tax Code
Program Overview
Earn CE and CPE through NASAA, NASBA and NAIC. We offer 1 and 2-hour courses that examine how a business can use a micro captive as an alternative risk finance solution for Enterprise Risk Management and Safe Harbor risks. It discusses the tax and accounting implications of captives, investment regulations, the type of fortuitous risks that can be included, domicile options available, and how reinsurance is applied.
UPCOMING EDUCATIONAL EVENTS
UPCOMING EDUCATIONAL EVENTS
Tuesday, July 21, 2026 8:30 - 9:30 am CDT
Palmer House Hilton, 17 E. Monroe Street, Chicago, IL 60603
CHICAGO, ILLINOIS
Space is limited to 30 participants - please register early to reserve a spot. The 1-hour, 1-credit course includes breakfast and grants access to an exclusive networking and appreciation event in a suite at the Cubs Baseball Game that evening.
CE issued through NASBA and NASAA.
Private courses may be available to be hosted at your office. Please inquire if interested.
Tuesday, August 18, 2026 8:30 - 9:30 am CDT
Hotel Crescent Court, 400 Crescent Ct, Dallas, TX 75201
DALLAS, TEXAS
Space is limited to 30 participants - please register early to reserve a spot. The 1-hour, 1-credit course includes breakfast and grants access to an exclusive networking and appreciation event that evening.
CE issued through NASBA and NASAA.
Private courses may be available to be hosted at your office. Please inquire if interested.
Tuesday, September 22, 2026 8:30 - 9:30 am EST
Omni Hotel at The Battery Atlanta, 2625 Circle 75 Parkway, Atlanta, GA 30339
ATLANTA, GEORGIA
Space is limited to 30 participants - please register early to reserve a spot. The 1-hour, 1-credit course includes breakfast and grants access to an exclusive networking and appreciation event in a suite at the Braves Baseball Game that evening.
CE issued through NASBA and NASAA.
Private courses may be available to be hosted at your office. Please inquire if interested.
Participants Will Earn Up to 2 CPE/CE Credits
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Taxes - Technical 1.0 CPE Credit
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Management Services – Technical, Enterprise Risk Management 1 CPE Credit
CPE offered through NASBA
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1.0 CE Credit
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1 CE Credit
CE offered through NASAA
Who Should Attend?
The structure of these courses are best suited for professionals in the fields of finance, accounting, property and casualty risk, safety, and insurance professionals. This is an entry-level course for education on 831(b) micro captives.
Upon completion, students will be able to…
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Recognize
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.
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Identify
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.
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Acknowledge
Acknowledge the federal requirements that must be met for a microcaptive to qualify as an insurance company for tax purposes.
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Understand
Understand the contribution and distribution requirements of the captive and the administration functions, including required filings.
Request CE/CPE Course in Your Area!
NASBA, NASAA, and NAIC-Accredited Courses are proudly offered for free or at a discount thanks to charitable contributions from our supporters. If you would like a course in your city or at your office for your staff, please fill out the form below, and a member of our team will be in touch.
Course Information
Prerequisites: None
Advanced Preparation: None
Program Level: Basic
Instructional Delivery Methods:
Group Live
The 831(b) Institute is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org