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Representing Missouri
Alan Fine

Alan has more than 25 years of tax experience and has worked closely with insurance companies for 22 years. He specializes in the taxation of insurance companies and is responsible for serving insurers writing fidelity, personal and commercial lines; medical and life insurance; and other professional malpractice coverage.

His areas of specialty include consulting and compliance tax services, captive insurance services and structuring and review of complex GAAP and statutory accounting tax provisions. Alan has authored a number of pieces on issues involving insurance tax and captive insurance companies. He regularly consults with insurance companies in tax planning and minimization, and he represents clients on tax issues before the Internal Revenue Service and state and local authorities.

John M. Talley, J.D.

John M. Talley, J.D. is the founder and President of TAL Consulting, LLC (TAL). TAL provides consulting services to individuals and private and public (profit and nonprofit) entitles related to the Captive Insurance Industry. Prior to TAL's formation, John was the Captive Program Manager for the Missouri Department of Commerce and Insurance for over five years. John was responsible for overseeing Missouri's captive domicile and assisting those who desire to form captives in Missouri to meet all the requirements of captive laws and regulations. He has over 30 years of experience as an insurance regulator in captive, property and casualty, life and health and surplus lines insurance. 

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Representing Nevada
Linda Spann


Linda Walker Spann, Director of Marketing for Taylor-Walker Consulting, LLC, has worked extensively in the marketing and public relations field for many years. She was instrumental in forming Walker & Associates, a Utah actuarial firm working with State Insurance Departments in the regulatory sector. During that time, she made presentations to Puerto Rico, St. Thomas, and the majority of State Insurance Departments familiarizing Insurance Commissioners and Chief Examiners to services offered by Walker & Associates. In 1990 Walker and Associates was asked by the Vermont Insurance Department to review applications for captive insurance companies. In 1993 Walker and Associates was sold to a principle who renamed the company Taylor-Walker & Associates.  Linda remained with the actuarial firm becoming Vice President, Marketing. At that time Taylor-Walker began to expand their captive insurance business performing all actuarial aspects. Taylor-Walker has seen substantial growth under the ownership of Scott Garduno, FSA, MAAA, with over 60% of revenue coming from the captive industry.  Linda serves on the NVCIC Board, WRCIC Board, CICA Membership Committee, and WRCIC Conference Committee.

Renea Louie, ARM, ACI, Fellow


Renea Louie joined the Pro Group family of companies in 2005. She serves as COO of Pro Group Captive Management Services. Renea is an accomplished business professional with extensive experience and knowledge in the Alternative Risk Transfer industry specializing in alternative risk transfer solutions for businesses of all sizes and types. Prior to joining Pro Group, she held top level roles in the IT and high-tech industry. Renea has 35 years’ experience in senior management, operations, IT, marketing and administration. She is responsible for the day to day operations of the Pro Group companies. Renea has served on numerous committees and Boards over the past 19 years in several state and national associations including CICA for 6 years including Secretary, Treasurer, Vice Chair and Chairman of the Board, WRCIC Chairman, Nevada Secretary, Oklahoma Board member and others over the years. She has also served as Board member of International Center for Captive Insurance Education (ICCIE) and continues to serve on the marketing committee for more than 15 years.

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Heather McClure

Helio Risk & Insurance’s General Counsel and Chief Risk Officer has decades of experience managing client risk, overseeing risk financing, risk management, insurance procurement, captive operations, and claims and litigation. Prior to joining Helio, Heather was Chief Risk Advisor for the national healthcare practice at Aon, a global risk and insurance services company. There she advised healthcare clients across the U.S. on best practices in risk financing and management, operational efficiencies for claims programs, and captive insurance structures.  Heather is a former board member and Chair of VCIA,  currently serves as President of the Oklahoma Captive Insurance Association, and on the Board of CICA

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Donald Ashwood

Donald joined Aon in September of 2022. Before joining Aon, Donald worked for the Oklahoma Insurance Department (OID) in various financial regulatory roles for over 8 years. Most recently, Donald served as the Captive Coordinator for OID where he acted as the primary captive insurance regulator, assisted prospective captives through the application process & licensed captive insurance companies, conducted annual reviews, handled the captives’ regulatory needs including business plan changes, dividend requests, and loans, and served as the primary marketing role at various captive conferences and meetings purposed with the continued growth in the Oklahoma Captive Industry and the OID Captive Division Infrastructure

Representing Oklahoma
Martha Hayes

Martha joined Larson & Company in 1995 and has specialized in coordinating, completing and reviewing audit fieldwork specifically for insurance entities for 20 years. Her experience also extends to preparing and filing quarterly and annual statements, and preparing and reviewing tax returns and provisions. This experience results in an in-depth knowledge and understanding of the accounting and reporting issues faced by her clients allowing her to regularly field questions related to the recording of complicated transactions and providing the necessary guidance to ensure proper accounting treatment. As Quality Control Partner for Larson & Company, she leads the firm in her technical expertise. Her accounting acumen is demonstrated by the fact that she received the second highest score on the CPA exam in the State of Utah when she sat for the exam. She is well versed in all the relevant accounting and auditing standards and regulation as specified by the AICPA, NAIC, FASB, and GASB.

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Ken Avery

As President and founder of Utah Risk Management Consulting, Ken utilizes his alternative risk management expertise to collaborate with a wide range of industry professionals, solving complex risk management issues for business owners. He ensures that whatever those solutions may be – association captives, group captives, single-parent captives or cell captives – they are formed and managed in full compliance with industry standards and best practices. Ken has been involved in the captive insurance industry in Utah since 2011. He served on the Utah Captive Insurance Association Board of Directors for 9 years and is currently serving as president of the association.

Representing Utah
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