Question: In order to satisfy the U . S . Internal Revenue Service risk distribution test for accounting and tax treatment as an insurance company, a

In order to satisfy the U.S. Internal Revenue Service risk distribution test for accounting and tax treatment as an insurance company, a single-parent captive needs to insure
Select one:
A. At least some risks with little historical loss data.
B. At least some risks with high levels of volatility.
C. At least 75 percent unrelated or third-party business.
D. At least 50 percent unrelated or third-party business.
 In order to satisfy the U.S. Internal Revenue Service risk distribution

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