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DOL Grants Final Exemption for Funding Employee Benefits Through Captive Insurance Company
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] May 5, 2003
Excerpt: The restrictions of section 406(a) and (b) of ERISA shall not apply to the reinsurance of risks and the receipt of premiums therefrom by Agrinational Insurance Company in connection with insurance contracts sold by Minnesota Life Insurance Company ... to provide basic and supplemental life insurance benefits to participants in Archer's programs to provide such benefits to its employees, provided the following conditions are met...
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