What Is a Captive Fund? A captive fund is a private pooled investment fund that is managed for a select group of investors or in affiliation with a single entity. It is often created for the benefit of an organization’s members or a firm’s employees. These funds are “captive” since they are limited in who
What Is a Captive Insurance Company? A captive insurance company is a wholly owned subsidiary insurer formed to provide risk mitigation services for its parent company or related entities. Companies form “captives” for various reasons, such as when: The parent company cannot find a suitable outside firm to insure it against particular business risks The premiums
What Is a Captive Real Estate Investment Trust? A captive real estate investment trust is simply a real estate investment trust (REIT) with controlling ownership by a single company. A company that owns real estate associated with its business may find it advantageous to bundle the properties into a REIT for the special tax breaks. This tax
What Is Captive Value Added (CVA)? Captive value added (CVA) refers to the financial benefits an organization could realize by creating a captive insurance company owned and operated by the parent organization. Key Takeaways Captive value added (CVA) is the financial benefit a company could achieve by creating their own captive insurance company.A captive insurance
The clementine is a small mandarin orange that packs a rich juicy sweet-tangy taste. The clementine has a thin, smooth, bright red-orange skin that is very easy to peel and delicate, red-orange flesh that is virtually seedless. Here’s something to keep in mind about the clementine: the smaller the fruit the more intense the flavor.
Here is a very tasty sunflower brittle recipe that Julia, a San Francisco garden designer, recently cooked up using a recipe adapted from The Joy of Cooking. This brittle is light and sunflower nutty and a perfect snack for an afternoon in the garden. Julia advises that you might want to have ready a pair
A cloche is a small, portable plant covering designed to be easily moved around the garden. A cloche traps the sun’s warmth raising the temperature of both the air and soil inside. A cloche can cover a single plant or a small group of plants. You can use a cloche to protect a plant from
Colorado potato beetle The Colorado potato beetle attacks potatoes, eggplants, peppers, and tomatoes skeletonizing leaves and defoliating plants. Horticultural cloth draped over plants will exclude beetles from reaching plants to lay eggs and feed, diatomaceous earth will destroy larvae, and the botanical poisons pyrethrum and rotenone can kill heavy infestations of adult beetles. However, where
Valencia oranges Common oranges are sweet oranges that are not navel oranges or blood oranges. Common oranges are juicier than navel oranges, but they also have more seeds and are more difficult to peel. Because the juice of common oranges is sweet and does not have a bitter aftertaste or turn bitter when stored—like some
Sour orange Oranges can be divided into two broad categories: sweet oranges and bitter oranges. Sweet oranges have a sweet and juicy flesh and are found in both savory and sweet dishes. They are eaten out of hand, as a breakfast fruit, snack, or dessert. They can be sectioned and served in fruit salads or
