Vital statistics:

Cell captive structures licensed in domicile (PCC, ICC, SAC etc):

Kentucky has no cell captives

Date cell captive legislation was passed:

2000, amended in 2006

Name of cell captive law:

Kentucky Revised Statutes (KRS) 304, Subtitle 49, Captive Insurers

Total number of cell companies:

Total number of individual active cells:

Capitalisation requirements:

Sponsored cell company is $1 million

Licensing Fees:

Total admission fees: $600 Total renewal fees: $300

Tax regime for cell companies/cells:

Fees and taxes, standard for all captives Captive Insurer Premium Taxes (due March 1 and paid in lieu of all other state taxes) $ millions direct premium tax rate % assumed 0-20 0.40 0.225 20-40 0.30 0.150 40-60 0.20 0.050 60+ 0.075 0.025

Regulatory contact name:

Russell Coy II

Regulatory contact details:

Telephone: 502-564-6082 Toll-free: 800-595-6053 Fax: 502-564-4604 E-mail: Russell.Coy@ky.gov Mailing Address: PO Box 517, Frankfort, KY 40602 Web site: http://captive.insurance.ky.gov

PCCs in Kentucky:

View manager contact details