Overview
Ryan Peruski focuses his practice on captive insurance arrangements, cross-border transactions, tax controversies, and state and local tax planning matters.
- Represents taxable and tax-exempt organizations in the design and implementation of captive insurance structures, risk-retention groups, protected cell companies/series LLCs, and self-insurance programs
- Provides clients with recommendations regarding captive domiciles, documentation of inter-company and third-party contracts, insurance policy terms, and funding considerations from a legal and tax perspective
- Counsels clients in the structuring of outbound and inbound transactions involving joint ventures, mergers, acquisitions, financings, and reorganizations
- Represents U.S. and non-U.S. companies, non-resident alien individuals, and U.S. expatriates in connection with U.S. and foreign tax matters, tax treaty issues, and filing requirements
- Analyzes the state premium tax, U.S. federal income tax, and federal excise tax implications of international and captive insurance transactions
- Provides advice regarding the preparation of federal tax and information returns that result from alternative risk financing, insurance, and international arrangements
- Represents clients in connection with Internal Revenue Service examinations of federal, state, international, and captive insurance transactions
- Assists clients in assessing their financial reporting obligations that are in accordance with accounting requirements and conform with their tax positions
Services
Practice Areas
Experience
Representative Matters
- Served as a law clerk for the Michigan Tax Tribunal while in law school
Prior Experience
- Ernst & Young, LLP, Senior, 2011-2015
Credentials
Education
Michigan State University College of Law, J.D.
- cum laude
- Michigan State International Law Review, Team Leader; MSU College of Law Tax Clinic, Clinician
Saginaw Valley State University, B.B.A.
- Finance
- magna cum laude
Admissions
- Michigan
Recognition
Awards
Michigan Super Lawyers, Recognized as a Rising Star, 2017-2018, 2020-2021
The Best Lawyers in America, 2025
- Recognized in practice area of Tax Law
Professional & Community Involvement
State Bar of Michigan
- Business Law
- Taxation
United Way for Southeastern Michigan