Positive identity is key, which is why SIIA member, Jeff Simpson, was quoted in the organization’s June announcement to put forth the name Enterprise Risk Captive (ERC) as an alternative to Internal Revenue Code Section 831(b). The new name highlights the purpose and function of these types of captives rather than focusing on their tax election status. A recent article Enterprise Risk Captive Smells Better Than 831(b), written by Dick Goff, was published in the August edition of The Self-Insurer. Click the link below to read the entire article to learn more about Simpson, SIIA and Enterprise Risk Captives.