Bertucelli, Robert E. <br/><br/>
Captive insurance companies:  an opportunity for closely held businesses/ 
Robert E. Bertucelli. 
 - New York:   The New York State Society of CPA,  2011. 
 - V81 n2, pages 60-64:  illustrations;  28 cm. 
<br/><br/> The CPA Journal. 
<br/><br/><label>ISSN: </label>0732-8435 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Insurance.
<br/><br/><label>Dewey Class. No.: </label>DPer 657.05 C33 Jan - Apr 2011, v. 81 n 1 - 4