| Captives | 137 |
| Capitalization | Capital & Surplus: Pure: $250,000 Special Purpose: $250,000
All others: $500,000 |
| Registration & Incorporation Expenses | Fees: $600 application fee |
| Investment Restrictions | |
| Tax Issues | Taxes: Minimum tax of 0.4% on first $20 million 0.3% on next $20 million and 0.075% thereafter |
| Applicable Acts | Laws: Kentucky Revised Statutes 304.49 and Kentucky Administrative Regulations 806 KAR 49 020-49 040 amended 2006, 2010 |
| Tax Treaties | |
| Supervisory Jurisdiction | Russell Coy II Captiver Coordinator Kentucky Office of Insurance 215 W. Main St., P.O. 517 Frankfort, KY 40602-0517 (502) 564-6082 Fax: (502) 564-4604 |
| Reporting Requirements | |
| Reserve & Underwriting Requirements | |
| Local Office Requirements | |
| Estimated Number of Captives | 137 |
| Domicile URL | http://www.kycaptive.com |
| Status | Active |
| News | Became domicile in 2000. |