Resource Library

The documents behind the domicile.

Understanding the Modoc Domicile means understanding the rules that govern it. From the Modoc Insurance Code to key IRS rulings and federal executive orders, this library gives you direct access to the legal and regulatory foundation that the domicile is built on. Every document here has played a role in shaping how the Modoc Domicile operates, how it’s recognized at the federal level, and why it stands apart from other captive insurance jurisdictions. Whether you’re doing initial due diligence, researching regulatory precedent, evaluating the domicile for a potential formation, or simply want to see the framework for yourself, everything you need is right here in one place. No hunting through government databases or piecing together information from secondary sources. The primary documents are here, organized and accessible, because we believe transparency is the foundation of a relationship worth having.

2023 Modoc Insurance Code

The current governing code.

2023 Modoc Insurance Code

IRS & Microcaptive Commentary

Attorney perspectives on proposed regulations.

Attorneys Take Issue with Proposed IRS Regs Microcaptive

Corporate Statutes & Regulations

The legal framework for entities formed here.

Modoc LLC Ordinance

Business Corporation Ordinance

Title 27 Secured Transactions Act

Tribal Court Procedures

Executive Orders & Memos

Federal orders shaping tribal jurisdiction and policy.

Executive Order 13175 (Clinton)

Executive Order 13647 (Obama)

Executive Order 13985 (Biden)

Memorandum, Jan. 2021 (Biden)

Executive Order 14049 (Biden)

Executive Order 14091 (Biden)

Executive Order 14096 (Biden)

IRS Cases

Key litigation shaping captive insurance law.

Clapp v. C.I.R., 875 F.2d 1396

Avrahami v. Commissioner (2017)

R.V.I. Guar. Co. v. Comm'r, 145 T.C. 209

Rent-A-Center, Inc. v. Comm'r,
142 T.C. No. 1

Reserve Mechanical, 10th Cir.
Appeal Loss (5/2022)

Securitas v. Comm. (2014

Syzygy Ins. Co. v. Comm'r,
T.C. Memo. 2019-34

Tax Court Inconsistent on IRS's
Use of "Secret Subpoenas"

IRS Notices

Guidance and memos directly from the IRS.

IRS Audit Regulations, Chapter 8

IRS Memo 4/8/11 Re: Physicians

IRS Memo 12/20/13 Re: CPI

IRS Notice 2004-65

IRS Notice 2008-19

IRS Ruling 2001-31, Economic Family

IRS 2012 Ceded Risk

Tax Bibliography

A curated reference list.

Tax Bibliography

Ready to Get Started?

Whether you’re exploring captive insurance for the first time, researching the Modoc Domicile as a potential home for an existing captive, or have a specific question about the formation process, we’re here to help. Nikki Mullin and the Modoc Domicile team are available to walk you through your options, answer your questions, and help you determine whether the Modoc Domicile is the right fit for your business. There’s no obligation and no pressure. Just a straightforward conversation with people who know this space and are genuinely invested in helping you make the right decision. Reach out using the form below and we’ll be in touch shortly.