Micro-Captive Insurance Services

Micro-Captive Insurance Services

Micro-captive insurance companies are small, privately owned insurance companies formed by an organization to cover risks which may be too expensive or impossible to cover with conventional insurance. Owned by the same individuals who own the operating company, the micro-captive is a separate entity which is paid (tax-deductible) annual premiums of up to $2.3 million from the operating company to cover its business risks.

Flexibility in management of investments and distributions creates opportunities for favorable tax treatment to the owner(s) of the owners of the micro-captive.

AGH’s professionals can help companies understand when micro-captives can be beneficial, what the risks and opportunities are, and walk owners and executives through the process of creating and administering a micro-captive.


  • Mitigate risks for which insurance is too expensive or not available
  • Help protect assets from business creditors and litigation claims
  • Potential for tax savings and wealth transfer

Who's most likely to benefit:

  • Companies with uninsured risks such as high deductibles, policy exclusions, product recall, product warranty, litigation, environmental or loss of key suppliers and customers
  • Companies with significant and stable cash flow (typically annual taxable income of $1 million or more and gross revenues of $10 million or more)
  • Closely held, privately owned businesses

Practice Leader

  • Joyce Moellinger
    Joyce Moellinger leads the firm’s micro-captive insurance practice. She is a certified public accountant with more than 25 years of both public accounting and private sector corporate experience.