Cayman Enterprise City Special Economic Zone and proposed Incorporated Cell Company legislation for the insurance sector

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  • ability to contract with other cells or PICs within the same SPC to facilitate reinsurance, quota sharing and pooling;
  • a separate board of directors permitting governance flexibility;
  • for counterparties unfamiliar with cells, a PIC may be more readily accepted than a cell;
  • a PIC can easily transition to a stand-alone captive; and
  • likely recognition as a separate legal entity for US tax purposes.

Published November 7, 2012

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