Rulebooks · Missouri
Missouri pure captive
The complete rulebook for a Missouri pure captive — eleven rules with the four-step premium tax chain, fee-credit math, and an actuarial opinion embedded inside the audit rather than filed separately. Cited to Mo. Rev. Stat. §§ 379.1300–.1350 and 20 CSR 200-20.
Rules
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on or before Feb 1annual filingPremium tax return (Form CI-5)Filed with the Department of Commerce & Insurance. Covers direct and assumed premiums written for the year ending the preceding December 31.filing§ 379.1326; 20 CSR 200-20.040(7) · verification: verified_primary
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on or before Mar 1annual filingAnnual report of financial conditionVerified by oath of two executive officers. GAAP required unless the director approves SAP.filing§ 379.1312 · verification: verified_primaryFiscal-year election: replaces the March 1 default with FYE + 60 days. A calendar-year residual still applies — the balance sheet, income statement, and cash flows stay on the calendar year (§ 379.1312.3(2)).
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on or before Mar 31external stepDCI certifies taxes payable to the Director of RevenueThis step belongs to the Department of Commerce & Insurance, not the captive. Its absence is a compliance signal worth tracking.external step20 CSR 200-20.040(7)(B) · verification: verified_primary
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on or before Apr 1annual filingLicense renewal ($7,500 fee)Renewal fee is deductible against premium tax with a five-year carryforward for unused amounts. Renewal requires all annual reports then due.filing§ 379.1302; 20 CSR 200-20.030(1)(B) · verification: verified_primary
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on or before Apr 30external stepDirector of Revenue notifies the company of its tax assessmentExternal step. If the notice doesn't arrive by this date, the May 1 payment obligation doesn't pause — a missing external step is itself a compliance signal.external step20 CSR 200-20.040(7)(C) · verification: verified_primary
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on or before May 1annual paymentPremium tax payment to Director of RevenueTwo agencies: filed with DCI in February, paid to DOR in May. Different envelopes. Apply the $7,500 renewal fee as credit against this tax (see § 379.1326.11).payment§ 379.1326; 20 CSR 200-20.040(7)(D) · verification: verified_primary
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on or before Jun 30annual filingAnnual audited financial report by approved CPAIncludes the actuarial certification of reserve adequacy AS PART of the audit — Missouri does NOT require a separate SAO filing (this is the key divergence from Vermont). Special purpose life reinsurance captives file by May 31.filing20 CSR 200-20.040(2), (2)(E) · verification: verified_primaryFiscal-year election: replaces the June 30 default with FYE + 6 months.
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calendar-year windowgovernanceBoard meeting in Missouri; PPB + registered agent in stateAt least one board meeting per year must be held in Missouri. Principal place of business and registered agent must be maintained in-state.governance§ 379.1302 · verification: verified_primary
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within 30 daysevent noticeOfficer/director changes reported to DirectorWithin 30 days of the change. Include background statement.notice20 CSR 200-20.050(1) · verification: verified_primary
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calendar-year windowgovernanceConflict-of-interest disclosures filed with the boardBy officers, directors, key employees. Filed annually.governance20 CSR 200-20.050(2) · verification: verified_primary
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within 90 daysonboardingApply for approval of independent CPA (Form CI-3)Onboarding obligation for new captives. Must apply within 90 days of admission.onboarding20 CSR 200-20.040(2) · verification: verified_primary
Capital requirements
Unimpaired paid-in capital and surplus
Citation: § 379.1306 · verified_primary. May be cash or an irrevocable letter of credit from a Missouri-chartered bank or Federal Reserve member bank, subject to approval. The Director may prescribe more based on type, volume, and nature of the business.
Premium tax
Descending-rate tiers
Minimum $7,500 · Maximum $200,000Fee credit: license and application fees are creditable against premium tax with a 5-year carryforward for unused amounts (§§ 379.1302.3(4), 379.1326.11).
Citation: § 379.1326 · verified_primary.
Entity types available in Missouri
Missouri licenses pure, association, industrial insured, sponsored, and special purpose life reinsurance captives. Missouri does not license risk retention groups, agency captives, or affiliated reinsurance companies, and has no dormancy regime. Entity type is the first compliance question.
Run this rulebook against a year
The interactive compiler takes this rulebook plus a reporting year and (optionally) a fiscal-year election, then materializes the full calendar — the four-step premium tax chain in order, the external steps flagged, and the calendar-year residual on the annual report spawning correctly when the election is on.
Educational preview only — not legal, tax, or investment advice. The rulebook is verified against primary sources on the date shown; statutes, regulations, and agency practice change, and elections, waivers, and entity-type variations alter every calendar. Confirm every date with the Missouri Department of Commerce & Insurance and your advisors before relying on it.