Reference · Federal sources

Rev. Rul. 2009-26 (risk shifting and risk distribution in a captive arrangement; insurance risks)

Publisher: Internal Revenue Service
Edition: Rev. Rul. 2009-26
Last checked: 2026-09-29
Status: US federal government work, public domain

Edition and licensing notes

Publisher. Internal Revenue Service (irs.gov)

Edition. Rev. Rul. 2009-26; retrieved 2026-09-29

Status. US federal government work, public domain.

What this document is

Rev. Rul. 2009-26 (risk shifting and risk distribution in a captive arrangement; insurance risks) is a reference published by Internal Revenue Service (irs.gov). It is one of the documents that insurance license exam questions are written from. This page summarizes it and points to the official version, which is the text to rely on.

Questions about this source

Rev. Rul. 2009-26 (risk shifting and risk distribution in a captive arrangement; insurance risks) is a reference published by Internal Revenue Service (irs.gov). Edition: Rev. Rul. 2009-26; retrieved 2026-09-29.

No. This page summarizes the document and links to the official version. Always rely on the text published by Internal Revenue Service (irs.gov) for the current law.

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