Rules › IRS-2023-0017

Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest

Proposed rule from the Treasury Department, Internal Revenue Service (docket IRS-2023-0017). 60 comment letters from companies and organizations are listed below.

Agency
Treasury Department, Internal Revenue Service
Docket
IRS-2023-0017
Published
2023-04-11
Comments due
2023-06-12
Status
Comment period closed June 12, 2023 · no final rule found yet
Total public comments
174
Letters listed here
60
Joint letters
2, adding 2 more organizations as co-signers

Federal Register notice ↗ · Docket on Regulations.gov ↗

Who commented, by industry

Banking & Lending 19 Other 18 Insurance 9 Law, Accounting & Consulting 8 Investment & Securities 2 Agriculture & Food 2 Advocacy & Nonprofits 1 Real Estate & Construction 1

Who commented

southeastern Mechanical Company Other

filed 2023-06-21

DWM International Inc Company Other

filed 2023-06-21

American Academy of Actuaries Trade or professional group Insurance

filed 2023-06-13
Joint letter, also signed by 1 organization: Committee on Property and Liability

Independent Community Bankers of America (ICBA) Trade or professional group Banking & Lending

filed as “Independent Community Bankers of America” · filed 2023-06-13

First United Bank and Trust Coalition or joint letter Banking & Lending

filed 2023-06-13

Springs Valley Bank & Trust Company Coalition or joint letter Banking & Lending

filed 2023-06-13

MarksNelson Company Other

filed 2023-06-13

Self-Insurance Institute of America, Inc. (SIIA) Trade or professional group Insurance

filed 2023-06-13

CIC Services, LLC Company Other

filed 2023-06-13

OrthoTennessee Company Other

filed 2023-06-13

Alabama Captive Insurance Association Trade or professional group Insurance

filed 2023-06-13

Tennessee Captive Insurance Association Trade or professional group Insurance

filed 2023-06-13

University Bank University or school Banking & Lending

filed 2023-06-13

Eversheds Sutherland (US) LLP Company Law, Accounting & Consulting

filed 2023-06-13

Captive Insurance Companies Association Trade or professional group Insurance

filed 2023-06-13

Capstone Associated Services, Ltd. Company Other

filed 2023-06-13

Ryan, LLC Company Law, Accounting & Consulting

filed 2023-06-13

Standard Plumbing Supply Co. Company Other

filed 2023-06-13

Ophthalmology Specialists of Texas, PLLC Company Law, Accounting & Consulting

filed 2023-06-13

RL & Associates LLC Company Other

filed 2023-06-13

831(b) Institute Nonprofit or advocacy group Advocacy & Nonprofits

filed 2023-06-13

First Citizens National Bank Company Banking & Lending

filed 2023-06-13

Oxford Risk Management LLC Company Other

filed 2023-06-13

Delaware Captive Insurance Association Trade or professional group Insurance

filed 2023-06-13

Chemung Canal Trust Company Company Investment & Securities

filed 2023-06-13

Nebraska Bankers Association Trade or professional group Banking & Lending

filed 2023-06-13

Chamberlain, Hrdlicka, White, Williams & Aughtry, P.C. Trade or professional group Law, Accounting & Consulting

filed 2023-06-13

Associated General Contractors of America (AGC) Trade or professional group Real Estate & Construction

filed as “Associated General Contractors of America” · filed 2023-06-13

Montana Captive Insurance Association Trade or professional group Insurance

filed 2023-06-13

Kentucky Captive Association Trade or professional group Other

filed 2023-06-13
Joint letter, also signed by 1 organization: Comments of Tennessee Captive Insurance Association

Georgia Bankers Association Trade or professional group Banking & Lending

filed 2023-06-09

Farmers National Banc Corp. Company Agriculture & Food

filed 2023-06-09

Crowe LLP Company Law, Accounting & Consulting

filed 2023-06-09

Michigan Bankers Association Trade or professional group Banking & Lending

filed 2023-06-09

National Council of Insurance Legislators (NCOIL) Trade or professional group Insurance

filed 2023-06-09

Quinn Global Tax Law PC Company Law, Accounting & Consulting

filed 2023-06-09

Merrel Bierman Excavating, Inc. Company Other

filed 2023-06-09

Arizona Captive Insurance Association Trade or professional group Insurance

filed 2023-06-09

First National Bank of Pulaski Company Banking & Lending

filed 2023-06-09

SRA 831b Admin Company Other

filed 2023-06-09

Three Puglisi Brothers, Inc. Company Other

filed 2023-06-09

Crowe LLP Company Law, Accounting & Consulting

filed 2023-06-09

Forvis, LLP Company Law, Accounting & Consulting

filed as “FORVIS, LLP” · filed 2023-06-09

Lassen Canyon Nursery, Inc. Company Agriculture & Food

filed 2023-06-09

MIJS Captive Management, LLC Company Other

filed 2023-06-08

Dayspring Bank Company Banking & Lending

filed 2023-06-08

Vision Bank - Vision Risk Management Company Banking & Lending

filed 2023-06-08

CIC Services, LLC Company Other

filed 2023-06-08

QCR Holdings, Inc. Company Other

filed 2023-06-08

Lake City Bank Company Banking & Lending

filed 2023-06-08

Lake City Bank Company Banking & Lending

filed 2023-06-08

Indiana Bankers Association Trade or professional group Banking & Lending

filed 2023-06-08

The Queen Firm, LLC Company Other

filed 2023-06-06

First Federal Savings Bank Company Banking & Lending

filed 2023-06-06

The Queen Firm, LLC Company Other

filed 2023-06-06

Ohio Bankers League Trade or professional group Banking & Lending

filed 2023-06-06

FIRST CAPITAL, INC. Company Investment & Securities

filed 2023-06-06

Minnesota Bankers Association Trade or professional group Banking & Lending

filed 2023-06-01

Ohio Valley Bank Corp. Company Banking & Lending

filed 2023-05-30

Kansas Bankers Association Trade or professional group Banking & Lending

filed 2023-05-24