This preliminary step occurs prior to engagement of Taft by the client, and before either party commits to creation of the captive. It is a test with three questions: 
     • Would the captive make business sense, i.e. improve the organization’s ability to pursue 
        and/or expand its core mission?
      • Would the captive make financial sense, i.e. be a less costly form of risk management with 
         possible real potential as a new profit center?
      • Would the captive bring long-term value to the organization, and how would it do that?