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A SAC account (Special Account for Captives) is a type of insurance account that is used by captive insurance companies in certain jurisdictions, such as the state of Vermont in the United States. A SAC account is used to hold premium payments and claims payments for the insureds of a captive insurance company. The purpose of a SAC account is to provide additional financial protection for the insureds of a captive insurance company by ensuring that the premiums and claims payments are held in a separate, segregated account that is separate from the general assets of the captive insurance company.

A class 3 captive is a type of captive insurance company that is used to insure the risks of a group of affiliated or unrelated businesses. A class 3 captive is usually owned by the insured businesses, and it is formed and controlled by the insureds in order to insure the risks of their business activities. Class 3 captives are typically used to insure risks that are either not insurable in the traditional insurance market or that can be insured at an affordable cost only through a class 3 captive. Class 3 captives can be either domestic or offshore, and they can be organized as either a corporation, a partnership, or a trust.