Jeffrey K. Simpson

Jeffrey K. Simpson
Gordon, Fournaris & Mammarella, P.A.

P: (302) 652-2900|F: (302) 652-1142


JEFFREY K. SIMPSON is a Director at the Wilmington, Delaware law firm of Gordon, Fournaris & Mammarella. He is a graduate of Brown University and Villanova University School of Law, where he was Editor of Outside Articles for the Sports & Entertainment Law Journal.  Jeff is admitted to practice law in Delaware and Nevada.

Jeff’s practice focuses on the formation, regulation and governance of captive insurance companies. He is active in captive insurance industry associations, and was named a 2015 and 2016 ERC Pioneer by Captive Review and frequently speaks on captive insurance topics. Jeff is a founder and director of the Delaware Captive Insurance Association.  He chaired and continues to serve on the committee that drafted Delaware’s updated captive insurance statute in 2005. Jeff is also active with the Self-Insurance Institute of America and currently chairs SIIA's Enterprise Risk Captive Advocacy Working Group which has been leading captive industry lobbying efforts in Washington, D.C.

Jeff also has extensive experience as outside general counsel for small businesses. He assists clients with all matters in the lifecycle of a business, including formation, financing, contracts, employment and strategic planning. His experience as an entrepreneur gives him a uniquely practical perspective in advising his business clients.

Bar Associations
Delaware State Bar Association, Nevada State Bar Association


Villanova University School of Law, Juris Doctor 1997
Brown University 1987


Named a 2016 ERC Pioneer by Captive Review

Named a 2015 ERC Pioneer by Captive Review

International Center for Captive Insurance Education, Faculty

Instructor for:

Understanding the Intricacies of Cell Captives

Business Ethics in the Captive Insurance Industry

Industry Associations

Delaware Captive Insurance Association, Director, Founder, Past Chair of Legislative Committee

Self-Insurance Institute of America, Inc., Chair of Enterprise Risk Captive Working Group, Past Chair of Captive Insurance Committee

Captive Insurance Companies Association, Member

North Carolina Captive Insurance Association, Member

Tennessee Captive Insurance Association, Inc., Member

International Center for Captive Insurance Education, Director



AM Best at DCIA interview of Jeffrey K. Simpson

Quotes/Notable Mentions

A Silver Lining in the Tax Court Decision Against 831(b) Captive, The Self Insurer, November 2017 

 Judgement Day?, Captive Review, September 2017 (subscription required)

Experts React to Avrahami, Captive Insurance Times August 2017

Optimism that US legislators will heed and rectify ambiguities in the PATH Act, Captive Review, March 2017 (subscription required)

Delaware Legislation Makes Progress, Captive Review 5/2017 (subscription required)

A Bright Future for Micro Captive, Captive Insurance Times, March 2017 

Captivating Options, The Self Insurer, 3/2017

Delaware adds 71 pure, 78 series in 2016, Captive Review, February 2017 (subscription required)

Technical Corrections with PATH Act, Captive Review February 2017 (subscription required)

Premium Increases on Backburner as Owners Seek 831(b) Compliance, Captive Review, November 2016 (subscription required)

Changing Landscape in the 831(b), Captive Review, August 2016 (subscription required)

Home or Away, Captive International, August 2016

Harwick's Legacy Praised, But Industry Split on Future Direction for CICA, Captive Review, July 2016 (subscription required)

Captive Amendments Passing Through Delaware's Legislature, Captive Review, June 2016 (subscription required)

IRS Still Critical of 831(b) Captives but New Legislation May Change That, The Self-Insurer, May 2016 

Clubbing Together, Captive International, March 2016

Small is Beautiful, Captive International, March 2016

Reining in Unique Risks, The Self-Insurer, February 2016