Fortune Favors the Insured

compliance. These financial commitments can be challenging for middle-market companies, which typically have limited access to capital and dedicated risk management resources. As mentioned above, many Fortune-sized companies utilize captives because they have the resources to make their captives that large of a size. Here are 10 Fortune 500 companies that have owned a captive insurance company. 1. Coca-Cola had a captive insurance company called Red Re Inc. that provided coverage for its employee benefits risks. In 2019, Coca-Cola agreed to pay $3.3 billion to settle a dispute with the IRS over its transfer pricing and captive insurance arrangements. 2. In 2018, Starbucks received approval from the Washington State Department of Insurance to operate its captive in the state. Starbucks named its then captive Olympic Casualty Insurance Company which supplied workers' compensation and general liability insurance. 3. Microsoft established a captive insurance company called Cypress Insurance Company that offered coverage for its software and hardware products. In 2017, Microsoft paid $876 million to settle a tax dispute with the IRS over its captive insurance transactions. 4. Walmart had a captive called Illinois National Insurance Company that covered its retail stores and employees. In 2016, Walmart sued Puerto Rico over a tax law that imposed a 4% tax on premiums paid to affiliated insurers. 5. Apple created a captive called Apple Re Ltd. that offered coverage for its intellectual property and other risks. In 2019, Apple Re reported $1.8 billion in assets and $232 million in premiums written. 6. Amazon has a captive insurance company called Amazon Insurance Inc. that provides coverage for its e-commerce and cloud computing businesses. In 2020, Amazon Insurance reported $2 billion in assets and $283 million in premiums written. 7. Berkshire Hathaway has several captive insurance companies that provide coverage for its diverse portfolio of businesses. Some of these captives are National Indemnity Company, Columbia Insurance Company, Berkshire Hathaway Assurance Corporation, and Berkshire Hathaway Specialty Insurance Company. 8. FedEx has a captive insurance company called Federal Express Pacific Inc. that provides coverage for its international operations. In 2016, FedEx won a tax court case against the IRS over its captive insurance deductions. 9. Verizon has a captive insurance company called Cellco Partnership that provides coverage for its wireless business. In 2017, Verizon sued the IRS over a $48 million tax refund related to its captive insurance arrangements. 10. British Petroleum utilized a captive insurance company called Jupiter Insurance Ltd. that provided arrangements for its oil and gas activities. In 2010, Jupiter Insurance paid out $1.5 billion in claims related to the Deepwater Horizon oil spill. Fortune 500 companies, such as Apple, Amazon, and British Petroleum, have captivated the business world with the baffling numbers associated with their captive insurance entities. In 2019, Apple's captive insurance company, "Apple Re Ltd.," reported an astounding $1.8 billion in assets and $232 million in written premiums. Similarly, Amazon's captive insurance company,

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