Arkansas Code
Subchapter 16 - Licensing and Regulation of Captive Insurers
§ 23-63-1621. Participants

(a) An association, corporation, limited liability company, partnership, trust, or other business entity may be a participant in a sponsored captive insurance company formed or licensed under this subchapter.
(b) A sponsor may be a participant in a sponsored captive insurance company.
(c) A participant need not be a shareholder of the sponsored captive insurance company or an affiliate of the company.
(d) A participant shall not insure any risks other than its own, its affiliated entities, or of controlled unaffiliated entities.