Note: Much of the data included here was based on year-end 2018 data. We are in the process of updating it with year-end 2019 data. Going forward we will be verifying all fields either directly with the domicile, or by using credible and confirmed data sources. If you represent a domicile or domicile association and are able to update and complete the data fields, please use this form. All data will be verified by CICA before it is published and will include the date and source of the update.

Number of active captives (pure)
Number of active captives (group/association)
Number of active captives (RRG)
Number of active captives (sponsored/cell captives)
Number of individual cells/cell participants
Total number of active captives, as of 12/31/2018
Types of captives allowed
  • Single parent captives
Number of full-time employees in captive regulatory department
Premiums to surplus
Minimum capital (broken out by type of captive)
Applicable Acts/Enabling Legislation
New York Insurance Law - Article 70. Insurance companies are taxed under Article 33 of the New York Tax Law. Chapter 389 of the Laws of 1997 amended various sections of that Article (and added new Section 1502-b) to impose a premium tax (referred to as a “franchise tax” under New York law) on captive insurance companies. These and other tax law provisions were subsequently amended by Chapters 62 and 188 of the laws of 2003; Chapter 57 of the Laws of 2009; and Chapter 59 of the Laws of 2014. The tax on captive insurers is set forth in Section 1502-b. Captives are not subject to any other taxes under Article 33 of the New York Tax Law.
Contact information for captive Administrator
Time given for application process
Time given for operational plan changes
Website Address
Are Exams done by own employees or by contract?
What is the examination cycle by type of captive?
Cost of exam range by pure? Average price?
Cost of exam range by RRG? Average price?
State domicile association name and website

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