Because insurance organizations collect premiums today to satisfy obligations that may not be paid for years, or even decades, the Internal Revenue Code and related case law contain highly specialized rules governing the taxation of insurance companies and alternative risk structures. As a result, tax considerations influence virtually every aspect of insurance and insurance-adjacent businesses.

Our value comes not only from knowing these rules, but from helping clients understand what they mean in practical terms. Our team brings deep technical knowledge, market experience, and seasoned professional judgment to break down complex insurance tax, captive tax, and risk-focused issues into clear concepts, actionable priorities, and informed decision points. We are willing to express thoughtful views on challenging matters that are grounded in facts, applicable guidance, and real-world industry experience. Our goal is for our clients to be able to move forward with greater clarity, confidence, and strategic direction.

By emphasizing sophisticated planning at the front end, where tax considerations can meaningfully shape business outcomes and preserve strategic and operational flexibility, we position tax as a business enabler rather than simply a compliance function.
 

WHY OUR CLIENTS CHOOSE US

Our practice brings together deep insurance market expertise and expansive global reach, harnessing A&M’s collective insights and resources to deliver innovative insurance, operational strategy, tax, and risk management solutions.

• Senior-led team: Every engagement is directly overseen by senior leaders who act as true business partners. Our internationally recognized, award-winning, interdisciplinary professionals with more than 150 years of combined experience in insurance enterprise and product taxation, alternative risk finance, and captive insurance planning bring extensive industry experience and ensure high-quality deliverables tailored to the client’s tax and operational realities.
• Professional Courage: At A&M, we don’t just identify problems. We bring the experience and conviction to take positions on complex tax matters and the accountability to implement practical solutions that improve tax operations, transfer knowledge, and enhance processes to help prevent future challenges. 
• Multidisciplinary Approach: Clients require integrated, lifecycle support to navigate increasing complexity, rapid innovation, and global growth—moving beyond transactional advice to strategies and solutions that span design, structuring, implementation, optimization, and governance. We combine deep knowledge of all insurance segments, the unique operational and administrative aspects of our clients’ specific industries, and insights from A&M’s global organization to provide a holistic tax and risk management approach. We also partner with other Tax teams across A&M, including Tax Performance Improvement, to provide a full suite of services. 
• Independence: As A&M is not an audit firm, we operate with agility and without conflicts of interest, allowing us to respond quickly and deliver solutions without administrative constraints. It also enables us to provide continuity across audit rotations.

THE A&M DIFFERENCE

Insurance tax requirements are complex, but compliance is critical. A&M’s holistic approach ensures that all organizations across the market manage both risk and cash flow through accurate, confident tax positioning. 

• Create Certainty: We provide dedicated resources and focused, specialized knowledge across all insurance segments, grounded in decades of operational and consulting experience. By breaking highly complex tax matters into clear, accessible topics, we give clients confidence in the future of their business.
• Ensure Quality: Our dedicated directors leverage deep insurance industry experience and seasoned professional judgment to evaluate and document facts and circumstances against applicable tax guidance, supporting the integrity of our clients’ tax positions. To further enhance quality, all material or novel positions undergo an independent review by a second director with similar insurance industry expertise.
• Enhance Cash Flow: Reviewing and enhancing tax practices and technology can enhance cash flow, uncover tax planning savings, and lead to greater efficiency.
• Strengthen Risk Management: A&M enables organizations to innovate, educate, and modernize their risk management functions with best-in-class operating models through integrated capabilities, structured execution, and strategic guidance, transforming today’s operations into tomorrow’s benchmark.