This information is not intended or offered as legal, tax, insurance, or accounting advice, nor is it intended to provide a comprehensive description of all products and services offered by CaptiveOne. These materials have been prepared for educational and informational purposes only. They are not legal advice or legal opinions on any specific matters. Not all legal, accounting or tax issues or contingencies pertinent to any individual or entity that establishes or operates a captive insurance company are addressed in these materials, and there may be complex legal and tax implications associated with forming and owning a captive. Readers should not act, or fail to act, upon this information without seeking the advice of a lawyer, accountant, or other appropriate professional familiar with their particular circumstances to determine whether the products and services offered by CaptiveOne are appropriate for them and as to (i) the deductibility of premiums paid to a captive and (ii) the tax treatment to be afforded dividends and distributions from a captive. Any analysis regarding the benefits of owning a captive insurance company must factor in the possibility that insurance and tax laws may change in the future. This information contains forward-looking statements that involve risks and uncertainties, including as to the financial performance of a captive insurance company. Any tax advice contained in this communication was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under Federal, state, or local tax law; or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.