Missouri Captive Insurance Association

Missouri Wants Your Company


Board of Directors

Alan J. Fine, President

Alan is the Partner in Charge of the Brown Smith Wallace Insurance Advisory Services group, where he specializes in the taxation of insurance companies. He also leads our Captive Insurance Advisory Services practice. Alan has 25 years of tax experience and has worked closely with insurance companies for 23 years. Prior to joining Brown Smith Wallace, Alan was a senior manager with a national accounting firm.

Alan is responsible for serving insurers writing a wide variety of insurance coverages including fidelity, personal and commercial lines; medical and life insurance; other professional malpractice coverages; and captive insurance companies.

His areas of specialty include consulting and compliance tax services, captive insurance services and structuring, review of complex GAAP and statutory accounting tax provisions. He has also authored a number of pieces in the insurance tax and captive insurance company areas and speaks regularly at industry conferences on the issues faced by these industries.

Alan regularly consults with insurance companies in tax planning and minimization, and he represents clients on tax issues before the Internal Revenue Service and state and local authorities. His past experiences include leading a tax outsourcing engagement for a large health insurance company.

Alan, a licensed CPA and attorney, graduated from Indiana University – Bloomington with a Bachelor of Science degree in Accounting and a J.D. from St. Louis University School of Law.

Alan is a member of the Missouri Bar Association, the Missouri Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Alan serves as the president of the Missouri Captive Insurance Association, a member of the Captive Insurance Committee for the Self Insurance Institute of America and is also a member of the Board of Directors for the St. Louis Chapter of the MS Society.

Mike Grubbs, Secretary

Mike Grubbs has over 25 years experience in the insurance and claims industry, holding various management positions with companies in the South, Northeast, and Midwest. His education includes a Bachelor of Science in Business Administration (Marketing and Finance) from Southeast Missouri State University. He has also completed several technical management insurance courses, in addition to many years of professional development in the industry. 

Mike is a member of the St. Louis Claim Managers Council, the VCIA (Vermont Captive Insurance Association), St. Louis Risk Insurance Management Society, National Association of Independent Insurance Adjusters. He is also on the executive committee for the Claim Professional Liability Insurance Company (CPLIC), and he is the secretary and a board member of MOCIA (Missouri Captive Insurance Association.)

Mark Morris, Board Member

Mark is a senior vice president at Lockton Companies and provides consultation on alternative risk structures, including captive insurance and financial review of program structure options. Prior to joining Lockton, Mark worked in public accounting. Mark works directly with clients to make sure the captive is meeting the organization’s objectives and is the most efficient mechanism for accomplishing the organization’s goals.

Mark also leads Lockton’s Accounting and Tax Practice Group and works in the captive practice group to assist clients in understanding the tax and accounting impact of various alternative risk program structures. Mark has been at Lockton since 2001. 

Nick Meriage, Board Member

Nick Meriage is an attorney at Pitzer Snodgrass, PC, in St. Louis, Missouri. His civil litigation practice is mainly comprised of professional liability, products liability, and premises liability defense. He represents product manufacturers, property owners, design professionals, real estate professionals, and medical professionals in Missouri and Illinois. Responsible for handling all phases of a case, from initial pleadings, depositions and discovery to preparing jury instructions and for trial, he enjoys the problem solving aspect of the job, as every case, no matter how big or small, involves new and unique problems to conquer.

He is a graduate of the University of Missouri-Columbia School of Law where he was awarded the Allen H. Parker Memorial Scholarship, the MU Grant, the JB Reynolds Student Award in Insurance Law, and CALI awards in: Insurance Law, Land Use

Controls, and Agricultural Law. Along with his Juris Doctor, he received a Certificate in Dispute Resolution, and he utilizes the tools developed in obtaining the certificate to negotiate complicated problems for his clients, including successful settlements at mediation. He also has a degree in Business Administration from the University of Missouri-Columbia.


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