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1、118PRMTimeofRequest:Tuesday,April24,201209:45:33ESTClientID/ProjectName:NumberofLines:835JobNumber:2826:346670683ResearchInformationService:TermsandConnectorsSearchPrintRequest:CurrentDocument:6Source:USLawReviewsandJournals,CombinedSearchTerms:TITLE(MedicalMalpracticeinsu
2、rance)anddategeq(04/24/2002)Sendto:LIBRARY,SWUPLSOUTHWESTUNIVERSITYSHAPINGBACHONGQING,CHNPage16of12DOCUMENTSCopyright(c)2004DrakeUniversityDrakeLawReviewSpring,200452DrakeL.Rev.495LENGTH:13790wordsINSURANCELAWANNUALARTICLE:FEDERALTAXTREATMENTOFMEDICALMALPRACTICEINSURANCEAL
3、TERNATIVESFORNONPROFITSNAME:KarenGantt*BIO:*AssistantProfessorofBusinessLaw,UniversityofHartford;B.B.A.,HowardUniversity,1982;J.D.,UniversityofCalifornia-Hastings1986;LL.M.,UniversityofBaltimore,1996.LEXISNEXISSUMMARY:...Asaresultofthemedicalmalpracticeinsurancecrisisfaced
4、byphysicians,hospitals,andotherhealthcareproviders,aswellastheliabilityinsurancecrisisofthemid-1980s,manynonprofitsseekameanstoprovideconsistentlyavailableandaffordableinsuranceprotection....InNonprofits'InsuranceAllianceofCaliforniav.UnitedStates,theNonprofits'InsuranceAl
5、liance("Alliance")wasformedinresponsetotheconcernofCalifornianonprofitorganizationsthatreasonablypricedliabilitycoveragewasnotavailable.TheAlliancewasformedasapooltoself-insureitsnonprofitmembersandprovidereasonablypricedliabilitycoverageatstablepricesbecausereasonablypric
6、edcoveragewasnotpreviouslyavailablethroughcommercialinsurers....RevenueRuling78-338addressedanarrangementinwhichadomesticcompany,togetherwiththirtyotherunrelatedcompanies,formedaforeigninsurancecompany....TheTaxCourtheldthatacaptiveinsuringa"substantial"amountofunrelatedri
7、skcouldbeconsideredaseparateentity....Inallthreecases,theTaxCourtheldthatthecaptiveinsuredenoughunrelatedrisktoachieveriskdistributionandrisk-shifting.......Atypicalprotectedcellstateinsurancestatuteprovidesthat"theassetsofaprotectedcellshallnotbechargeablewithliabilitiesa
8、risingoutofanyotherinsurancebusinessthesponsoredcaptiveinsurancecompanymayconduct....Nonp
