TY  - BOOK
AU  - Bertucelli, Robert E.
TI  - Captive insurance companies: an opportunity for closely held businesses
SN  - 0732-8435
U1  - DPer 657.05 C33 Jan - Apr 2011, v. 81 n 1 - 4  
PY  - 2011///
CY  - New York: 
PB  - The New York State Society of CPA
KW  - Insurance
N1  - The CPA Journal
ER  -