According to several sources, there are more than 5,500 various types of captives in the world today, most of them domiciled in established offshore locations such as Bermuda, Cayman, Barbados and Guernsey--and many of them established by organizations in the United States.
There is a movement afoot by more and more U.S.-based domiciles, however, to entice these offshore captives to redomicile in the United States.
In some cases, states are even enacting special legislation to entice offshore captives to their domicile--and they are not being bashful about it.
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