Montana

 
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
56
Number of group / association captives as of 2025
1
Number of risk retention groups (RRGs) as of 2025
8
Number of sponsored / cell company captives as of 2025
12
Number of individual cells / series as of 2024
174
Number of other types of captives (industrial insured, special purpose, SPFI, pooling, branch, agency) as of 2025
21
Types of captives allowed
  • Single parent captives
  • Association 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
Yes upon approval, must also be in line with dividend-calculating formulas provided by the commissioner.
Minimum capital (broken out by type of captive)

$250,000 for pure captives; $500,000 for association or industrial insured captives; $125,000 on pure reinsurance captives; $250,000 for protected cell captive insurance co. with less than 10 cells and homogeneous risk, otherwise $500,000; special purpose captives are capitalized at the Commissioner’s discretion.

Applicable Acts/Enabling Legislation
Title 33, Chapter 28, MCA, and ARM Chapter 6.6—Insurance Department; Subchapter 6.6.68.
Captive Administrator’s name and contact information
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Speed of licensing
2-4 weeks
Regulator
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Address and contact information of Regulatory Department
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Website address
https://csimt.gov/insurance/captive/
State domicile association name and website
Montana Captive Insurance Association, https://www.mtcaptives.org