Royal Management: Another 831(b) Tax Court decision | Article | Eversheds Sutherland

glass office buildings in large cityglass office buildings in large city

Royal Management: Another 831(b) Tax Court decision

October 15, 2024

United States
United States
United States
Captive.com

In this Captive.com article, Eversheds Sutherland attorneys Saren Goldner and Bruce Wright discuss a recent ruling by the Tax Court in Royal Mgmt. Ins. Co., Ltd. v. Commissioner.

In the article, Saren and Bruce note the case sheds light on 831(b) captive insurance practices, highlighting key factors the court found insufficient to qualify for tax deductions.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Services

Key contacts

sarengoldner@eversheds-sutherland.com

Saren Goldner

Partner

New York, United States

brucewright@eversheds-sutherland.com

P. Bruce Wright

Of Counsel

New York, United States

Latest Insights

Latest News

Latest Events

EV charging COP31

legal updates

November 11, 2026

COP31: Energy and Transport – Electrification takes center stage in Antalya

atrium glass roof interior modern architecture indoor trees sustainability

legal updates

November 11, 2026

tracker image - Algorithmic

legal updates

November 11, 2026

atrium interior architecture curved levels modern office building design

legal updates

November 10, 2026

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed or affiliated firms and the members of Eversheds Sutherland (Europe) Limited and Eversheds Sutherland (Africa) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global entity. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website. For information on Konexo please also see the Legal Notices page of this