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Abstract: 

This article outlines how a captive insurance company created by the hedge funds can serve as a highly effective risk management tool while achieving tax benefits for the hedge fund and its principals from both an income and estate tax planning perspective. The use of captive insurers has not been widely exploited by the hedge fund industry at this point in time for no apparent reason other than lack of familiarity. This article provides examples of how a captive insurer can be used by hedge funds.

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Affiliations:  1: Business Captive Strategies, LLC.