MAP20071502862 Wright, Bruce P The rules of insuring employee benefits in captives / P. Bruce Wright, Katherine S. Kamen The article examines the three categories of legal issues to consider: federal income tax issues, state insurance regulatory constraints and prohibited transaction under the Employee Retirement Income Security Act of 1974 (ERISA). The United States, department of labor evolving for more dramatic changes in the future En: Risk Management. - New York. - August 2002 ; p. 32-37 1. Planes de pensiones de empresa . 2. Administración de pensiones . 3. Compañías cautivas . 4. Recursos humanos . 5. Estados Unidos . I. Kamen, Katherine S . II. Risk and Insurance Management Society . III. Title.