What Is an 831(b) Plan and How Does It Work?

Oklahoma • Business Tax Strategies

What Is an 831(b) Plan and How Does It Work?

Learn how 831(b) captive insurance plans help Oklahoma businesses reduce taxes and manage risk.

Oklahoma business owners often ask about 831(b) plans, also known as captive insurance plans. These allow companies to set aside money for risks not covered by traditional insurance—while gaining significant tax advantages.

How 831(b) Plans Work

A business creates its own “captive” insurance company to cover specific risks. Premiums paid to the captive are tax-deductible, reducing taxable income.

Benefits

  • Tax deductions on premiums
  • Coverage for unique or uncovered risks
  • Wealth-building for business owners
  • More control over claims and reserves

Who Qualifies?

Generally, businesses with $1M–$50M in annual revenue can benefit most. Smaller businesses may not qualify due to administrative costs.

Risks and Considerations

Improperly managed captives may face IRS scrutiny. Working with experienced advisors is essential.

Anchor’s Role

Anchor Financial Group helps Oklahoma businesses evaluate 831(b) plans and integrate them into tax and retirement strategies.


An 831(b) plan can be a powerful tax tool when used correctly. Anchor helps Oklahoma businesses do it right.

Schedule a business tax strategy consultation

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