Articles & Analysis

The full archive, newest first.

Tax Explainer

831(a) vs. 831(b): How Dealer Reinsurance Companies Are Taxed

How dealer reinsurance companies are taxed under IRC §831 — 831(a) taxes underwriting and investment income; 831(b) is an election taxing only investment income. The premium limit, decision framework, and how a real dealer program differs from a micro-captive.

Analysis

Why Dealership PVR Plateaus and How to Diagnose It

When dealership PVR stops improving, the cause is usually a system constraint, not one problem. How to confirm a plateau is real, diagnose the operational bottleneck with segmented evidence, and match a measured response to the actual cause.

Long-Term Value

How Dealer Reinsurance Can Support Long-Term Dealership Wealth

How dealer reinsurance can support long-term dealership wealth: the separate sources of potential value — underwriting results, reserves, investment income, scale, governance, and succession — and the claims, fees, taxes, and risks that can reduce it.