831(b) 微型自保 831(b) Micro-Captive

关键定义 KEY DEFINITION

831(b) Micro-Captive 是 elect IRC Section 831(b) 的 small captive，annual premium 收入 under threshold 时 taxed 仅 on investment income 而非 underwriting income。IRS 将 abusive micro-captive 列为 listed transaction——legitimate risk transfer 和 actuarial pricing 是 compliance 关键。