LOGAN T. GRAY, CPA is Chief Operating Officer for Captive Planning Associates. He is responsible for all accounting and reporting requirements of the firm’s captive insurance clients. These responsibilities include maintaining financial records and internal controls, preparing financial statements and regulatory filings, and communicating with insurance regulators and captive management teams. In addition, Logan coordinates the outside services of auditors, actuaries, and tax professionals to complete the required annual audits, actuarial certifications, and tax filings.

Logan’s responsibilities also include administration of insurance programs for both large and small captives. Logan regularly interfaces with attorneys and other insurance professionals to provide claims analysis and to review the adequacy of insurance reserves. Logan is knowledgeable with direct, fronted, and pooling insurance arrangements and reviews allocations and layer calculations in accordance with insurance contracts. In addition, Logan reviews and documents all insurance losses and arranges for claims adjustment and settlement.

Prior to joining Captive Planning Associates, LLC, Logan served as Tax Manager for a full-service CPA firm where he specialized in accounting and tax services for the firm’s closely-held business and individual clients. Logan has extensive knowledge and experience with tax issues affecting corporations, partnerships (including LLC’s), S corporations, and high net worth individuals. His diversified experience includes real estate, construction, manufacturing, healthcare, and professional service industries. In addition, Logan directed tax services for the firm’s not-for-profit clients. These services included applying for income tax exemption, preparing Form 990, and state charitable registrations. He consulted on non-profit tax issues such as tax-exempt classification, unrelated business income, and revocation and reinstatement of tax-exempt status. Logan is also thoroughly familiar with Title 11 of the United States Bankruptcy Code. His experience includes such services as preparing cash collateral budgets, monthly operating reports, and income tax returns for reorganizing businesses with appointed trustees and for debtors-in-possession.

Logan is a graduate of Rutgers University School of Business in Camden, New Jersey where he received a B.S. in accounting. He is licensed as a Certified Public Accountant in the State of New Jersey. Logan is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants.