Utah

 
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
354
Number of group / association captives as of 2025
3
Number of sponsored / cell company captives as of 2025
19
Number of individual cells / series as of 2024
224
Number of other types of captives (industrial insured, special purpose, SPFI, pooling, branch, agency) as of 2025
8
Types of captives allowed
  • Single parent captives
  • Association captives
  • Group captives
  • Protected cell/segregated portfolio companies
  • Risk retention groups
  • Special purpose captives
  • Special purpose financial captives
  • Microcaptives set up using 831(b) regulations*
Number of full-time employees in captive regulatory department
11
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.
Minimum capital (broken out by type of captive)

Pure captive, $250,000; industrial insured, $700,000; association captive, $750,000; sponsored captive, $500,000 with $200,000 from sponsor/core

Applicable Acts/Enabling Legislation
Utah Code Annotated Title 31A Chapter 37, Captive Insurance Companies Act
Captive Administrator’s name and contact information
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Speed of licensing
30 days
Regulator
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Address and contact information of Regulatory Department
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Website address
https://insurance.utah.gov/captive/
State domicile association name and website
Utah Captive Insurance Association, https://www.utahcaptive.org/