Louisville Tax partner Bailey Roese has been named to Captive International’s Forty Under 40 for 2025. The list recognizes emerging leaders in the global captive insurance industry who are already making their mark and shaping the future of the industry.

Bailey has emerged as a leading voice in the captive space, often sharing her insights as a speaker, panelist and author on a variety of topics impacting the industry. She has more than a decade of experience representing taxpayers in federal, state and local tax controversies.

This is the second time Bailey has been named to Captive International’s Forty Under 40 list; she was a member of the class of 2023. Bailey also was named to Captive Review’s 2023 Ones to Watch list and 2024 Power 50 list and recognized by the publication as its Captive Service Professional of the Year in 2024.

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