Steve Kinion is a partner in the law firm Zack Stamp, Ltd. He joined the firm on March 1, 1999. His practice focuses on the areas of insurance regulation and compliance, insurance law, employee benefits, insurer taxation, insurance company insolvencies, and captive insurance. As a regular attendee at National Association of Insurance Commissioners meetings, Mr. Kinion has developed relationships with insurance regulators in many states. He makes it a priority to be at the forefront of regulatory issues in the insurance industry. In addition to his legal experience, Steve also has practical insurance experience. He has served on the boards of directors of a property & casualty insurer and the Illinois Comprehensive Health Insurance Plan and Oklahoma Health Insurance High Risk Pool. Since 2009, Steve has served on a contract basis as the director of the Delaware Insurance Department Bureau of Captive and Financial Insurance Products. From 2014 through 2019, Captive Review magazine has named Steve as one of the 10 most influential figures in the global captive insurance industry. Captive Review named him as the inaugural recipient of the Captive Industry Advocate in 2016 due to his advocacy on behalf of captive insurance before the National Association of Insurance Commissioners. Steve is licensed to practice law in Illinois and Oklahoma. He served more than 30 years in the U.S. Army Reserve retiring in 2017 at the rank of lieutenant colonel. Education The University of Tulsa, Juris Doctor/Master of Business Administration, 1995 Northeastern State University, Bachelor of Arts, 1988 Legal Experience Partner, Zack Stamp, Ltd., Attorneys at Law, 1999-Present Assistant General Counsel, Oklahoma Insurance Department, 1995-1999 Counsel, Oklahoma State Board for Property and Casualty Rates, 1995-1996 Judge Advocate, U.S. Army Judge Advocate General Corps, U.S. Army Reserve, 1996-2017 Deputy Staff Judge Advocate, U.S. Army Civil-Military Task Force, Sarajevo, Bosnia, 1996-1997 Insurance Experience Director, Bureau of Captive and Financial Insurance Products, Delaware Insurance Dept., 2009-Present Member, Illinois Comprehensive Health Insurance Plan Board of Directors, 2002-2008 Chair, Oklahoma Health Insurance High Risk Pool Board of Directors, 1999-2008 Member, National Association of State Comprehensive Health Insurance Plans Board of Directors, 2003-2006 Member, Bond Safeguard Insurance Company Board of Directors, 2003-2009 Oklahoma Legislative Affairs Manager, Farmers Insurance Group of Companies, 1999 Civic and Professional Experience Chair, American Bar Association Insurance Regulation Committee, 2001-2002 Greater Springfield Chamber of Commerce, Board of Directors, 2005-2006 President, Ronald McDonald House of Central Illinois, 2008-2009 Life Member, Veterans of Foreign Wars Language Skills German Published Articles The Four Models of Why or Why Not go Captive, Captive Insurance Company Reports, August 2019. Why Go Captive, The Regulator, Insurance Regulatory Examiners Society, Fall 2016. Series Captive Insurance Companies, Captive Review, April 2016, co-authored with Jeff Simpson. Is an Insurance Department Administrative Order a Judgment for Awarding Prejudgment and PostJudgment Interest? FORC Journal, Summer 2013. Corporate Governance Standards for Risk Retention Groups: State Expertise vs. Federal Inexperience. Fixing What is Not Broken, The Risk Retention Reporter, December 2011. The Industrial Insured in Illinois: Tax Consequences - Are There Any?, FORC Journal, Winter 2008, coauthored with Dana Deen Kinion. Crimes of Dishonesty and Breach of Trust: Is Theft Such a Crime Under 18 U.S.C.§ 1033(e)?, FORC Quarterly Journal of Insurance Law and Regulation, June 2003. Insurance Securitization 101, ABA Public Regulation of Insurance Law Committee Newsletter, Summer 1999. Expert Witness Engagements Reserve Mechanical Corp. f.k.a. Reserve Casualty Corp. v. Commissioner of Internal Revenue, reported at T.C. Memo 2018-86, United States Tax Court (Disposition – decision for the Commissioner and the case is now under appeal before the U.S. 10th Circuit Court of Appeals. I prepared a written opinion and testified on behalf of the taxpayer) Derek Alan See and Cathy Jo See v. American Security Insurance Company a/k/a Assurant Insurance Group, Case No. CJ-2014-310 in the District Court of Canadian County Oklahoma (Disposition – the case was settled. I provided a written opinion on behalf of the defendant) William Wolfe v. American Security Insurance Company, Case No. 13-cv-190-SPS in the Federal District Court for the Eastern District of Oklahoma (Disposition – the case was settled. I provided a written opinion on behalf of the defendant) Diana Alles v. American Bankers Life Assurance Company of Florida, Case No. CJ-2011-172 in the Federal District Court for the Eastern District of Oklahoma (Disposition – the case was settled. I provided a written opinion on behalf of the defendant) Gary and Laura Lee v. Bank of America Home Loans, f/k/a Countrywide Home Loans, Inc., Countrywide Financial Corporation, Bank of America Corporation, and American Security Insurance Company, Case No. CJ-2010-06972 in the District Court of Tulsa County Oklahoma (Disposition – the case was settled. I provided a written opinion on behalf of the defendant) Lewis and Barbara Beaumont v. Fortis Benefits Insurance Company, Case No. CJ-06-62 in the District Court of Creek County Oklahoma (Disposition – the case was settled. I provided a written opinion on behalf of the defendant) Karen and Paul Marsh v. Standard Guaranty Insurance Co., Case No. CIV-06-206-SPS in the Federal District Court for the Eastern District of Oklahoma (Disposition – the case was settled. I provided a written opinion on behalf of the defendant) Fact Witness Testimony Syzygy Insurance Co. v. Commissioner of Internal Revenue, reported at T.C. Memo 2019-34, United States Tax Court (Disposition – decision for the Commissioner. I was subpoenaed by the Internal Revenue Service to provide testimony)