Article: Tennessee's lackadaisical approach. (A Guide to U.S. Captive Domiciles)

TENNESSEE'S LACK OF enthusiasm in promoting captive formation appears to be working. Although the state has 21 captives--making it the third largest domestic domicile--it did not incorporate any new captives in 1991 and had no applications pending at the end of the year. Tennessee's luke-warm attitude toward captives may be rooted in the black eye the state received when one of its captives, which wrote pollution coverage for its parent, a marketer of petroleum products, went belly-up. The captive had certified that it had adequate reserves in the seventh quarter; but in the eighth quarter, an actuary found that the company was underreserved by between $28 million to $60 ...

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