Rules and Laws

Tennessee first enacted captive insurance legislation in 1978, one of the very first states to do so.  The statute was thoroughly revised by the General Assembly in 2011 and is regularly updated each session.  Many captive insurance company owners across the country choose Tennessee because they find that our captive insurance statutes and rules are some of the most accommodating to their business needs.

Revised Tennessee Captive Insurance Act and related statutes – Updated December 2021 [pdf]

Rules of the Tennessee Department of Commerce & Insurance for Tennessee Captive Insurance Companies [pdf]

Commissioner’s Bulletin Regarding Credit for Reinsurance for Tennessee Captive Insurance Companies [pdf]

Bulletin 17-01 Captive Insurance Company GAAP Disclosures for Short-Duration Contracts [pdf]

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