000			00578nam a2200157 4500
999			_c17145 _d17145
008			220607b ||||| |||| 00| 0 eng d
022			_a0732-8435
082			_aDPer 657.05 C33 Jan - Apr 2011, v. 81 n 1 - 4
100			_aBertucelli, Robert E. _945546
245			_aCaptive insurance companies: _ban opportunity for closely held businesses/ _cRobert E. Bertucelli.
260			_aNew York: _bThe New York State Society of CPA, _c2011.
300			_aV81 n2, pages 60-64: _billustrations; _c28 cm.
500			_aThe CPA Journal.
650			_aInsurance. _943006
942			_2ddc _cPER