Kentucky

 
Year captive legislation was passed
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Total number of captives as of year-end 2025
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Total new captives in 2025
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Total surrendered licenses in 2025
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Number of pure / single parent captives as of 2025
25
Number of group / association captives as of 2025
2
Number of risk retention groups (RRGs) as of 2025
4
Total gross premium written for all captives as of 2025
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Total assets under management (AUM) as of 2025
$702 million
Types of captives allowed
  • Single parent captives
  • Association captives
  • Group captives
  • Protected cell/segregated portfolio companies
  • Risk retention groups
  • Special purpose captives
Number of full-time employees in captive regulatory department
3
Initial licensing and incorporating fees required by the domicile

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Annual requirements
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Annual fees
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Premium tax rate
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Dividend Distribution for Surplus Allowance
Cannot go below minimum surplus requirement, need approval of commissioner
Minimum capital (broken out by type of captive)

Minimum capital and surplus requirements: pure, $250,000; consortium/association, $500,000; industrial insured, $500,000; sponsored, $500,000; agency, $500,000; special purpose, $250,000

Applicable Acts/Enabling Legislation
Kentucky Revised Statutes 304.49 and Kentucky Administrative 806 KAR 9:020-49:040: amended 2006.
Captive Administrator’s name and contact information
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Speed of licensing
3 months
Regulator
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Address and contact information of Regulatory Department
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Website address
https://captive.insurance.ky.gov/
State domicile association name and website
Kentucky Captive Association http://www.kycaptive.com/