kˈɛlɑːɡ ɪz ðə kəntɹˈoʊlɪŋ ʃˈɛɹhoʊldɚɹ ʌv ˌaɪˌeɪtˈiː ɹˌiːɪnʃˈʊɹɹəns kˈoʊ., wˌɪtʃ hɐz ɹᵻsˈiːvd mˈiːdiːə ɐtˈɛnʃən fɔːɹ ɪts hˌævɪŋ jˈuːzd ɐ jˈuː.ˈɛs. lˈɔː ɛɡzˈɛmptɪŋ smˈɔːl ɪnʃˈʊɹɹəns kˈʌmpəniz fɹʌm pˈeɪɪŋ fˈɛdɚɹəl tˈæks ɪf ðeɪ kəlˈɛktᵻd fjˈuːɚ ðɐn dˈɑːlɚ θɹˈiːhˈʌndɹɪd fˈɪfti,zˈiəɹoʊzˈiəɹoʊ zˈiəɹoʊ ɪn ˈænjuːəl pɹˈiːmiəmz.
Kellogg is the controlling shareholder of IAT Reinsurance Co., which has received media attention for its having used a U.S. law exempting small insurance companies from paying federal tax if they collected fewer than $350,000 in annual premiums.