CAPTIVEINSIGHT
CONTENTS
3
A Word from the Publisher
6
Captive Insight Editorial Board
8
I
nsight to Innovation – Linking Capital and Insurance Markets
14
A Driver for Competition
16
C
ayman Islands - Golden Past, Present & Brightest Future
20
I
ncorporated Cell Legislation – New Opportunities for
Segregated Portfolio Company Insurers
24
I
an Kilpatrick – A Mainstay of Cayman’s Insurance Industry
32
Life Settlements - An Emerging Asset Class
34
hen ‘Fronting Companies’ Fail - the Implications for
W
Captive Owners, Directors and Managers
40
FATCA: US Tax Transparency & Cayman Captives
44
Investment Strategies for Rising Interest Rates
48
A Successful Convergence of Diversity
54 of Cayman Roundtable – Cayman, From
Friends
a Client Perspective
56
58
The Health of Healthcare
60
The Diary of a Captive Insurance Director
62
4
Captives: A Cayman Reinsurer’s Perspective
List of Cayman Captive Managers