SUMMARY OF
INSURANCE BUSINESS
IN NEBRASKA
2020
S
TATE OF NEBRASKA DEPARTMENT OF INSURANCE
PETE RICKETTS, GOVERNOR ERIC DUNNING, DIRECTOR
MISSION STATEMENT
To safeguard those affected by the business of
insurance through the fulfillment of our statutory
obligations and by promoting the fair and just
treatment of all parties to insurance transactions.
Page
Nebraska Directors of Insurance Past and Present ------------------------- 1
Insurance Department Staff ------------------------------------------------------------- 3
Insurance Department Division Activities ---------------------------------------- 6
Nebraska Insurance Company Totals ---------------------------------------------- 16
New Companies Licensed During 2020 ------------------------------------------- 17
Companies Withdrawn During 2020----------------------------------------------- 19
Securities on Deposit------------------------------------------------------------------------ 20
Companies Listed by State of Domicile ------------------------------------------- 26
Nebraska Business - Premiums Written ------------------------------------------ 42
List of Company Types for Statistical Report ---------------------------------- 43
Assessment Companies ------------------------------------------------------------------ 46
Unincorporated County Mutuals ------------------------------------------------------ 48
Intergovernmental Pools ------------------------------------------------------------------ 49
Prepaid Legal Service Organization ------------------------------------------------- 50
Prepaid Limited Health Service Organization ---------------------------------- 51
Risk Retention Groups ---------------------------------------------------------------------- 52
APPENDIX
Annual Report of Guaranty Associations ----------------------------------------- 59
DIRECTORS OF INSURANCE
YEAR
NAME
YEAR
NAME
1864-1913
Insurance Supervised by
Auditors Office
1959-1961 William E. Grubbs
1913-1915 Lawson G. Brian 1961-1967 Frank J. Barrett
1915-1918 W. B. Eastham 1967-1971 Benjamin C. Neff
1919-1922 W. B. Young 1971-1972 Samuel Van Pelt
1922-1924 W. A. Fairchild 1972-1975 James M. Jackson
1924-1927 John D. Dumont 1975-1976 E. Benjamin Nelson
1927-1934 David Dort 1976-1979 M. Berri Balka
1934-1935 Lee Herdman 1979-1983 Walter D. Weaver
1935-1941 Charles Smrha 1983-1987 Michael J. Dugan
1941-1946 C. C. Fraizer 1987-1994 William H. McCartney
1946-1946 Stanley R. Matzke 1994-1997 Robert G. Lange
1946-1947 Donald R. Hodder 1998-1999 Timothy J. Hall
1947-1953 Bernard Stone 1999-2007 L. Tim Wagner
1953-1953 Loren H. Laughlin 2007-2010 Ann M. Frohman
1953-1957 Tom Pansing 2010-2021 Bruce R. Ramge
1957-1959 John Binning
2021-
Present
Eric Dunning
1
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2
DEPARTMENT OF INSURANCE STAFF
www.doi.nebraska.gov
Telephone: (402) 471-2201
Fax: (402) 471-4610
ADMINISTRATION
Eric Dunning Director of Insurance
Martin Swanson Deputy Director/General Counsel
Peg Jasa Public Information Officer
ADMINISTRATIVE SERVICES DIVISION
Robin Edwards Accounting and Finance Manager
Mark Peterson, MCP IT Business Systems Analyst
Holly Schultz Office Services Manager
Nora Lopez Accounting Clerk
Stefany Wix Accounting Clerk
Julie Neal Accountant
Patty Hill Office Clerk
Jody Schmale Office Clerk
CONSUMER AFFAIRS DIVISION
Barbara Peterson Administrator
Valarie Jones Staff Assistant
Nate Dobler, AIC Insurance Investigator
Renee Foster Insurance Investigator
John Koenig, CIE, ACS, HIA, FLMI, CPCU Insurance Investigator
Ashely Krei Insurance Investigator
John Marinovich Insurance Investigator
Autumn Schafer Insurance Investigator
Scott Zager, ACS, AFSI, AIE, FLMI Insurance Investigator
HUMAN RESOURCES DIVISION
Kathy Vandenberg Personnel Officer
INSURANCE FRAUD PREVENTION DIVISION
Kimberly Church, SCLA, CIFI, AHFI Division Chief
Connie Drake Administrative Assistant
Marlan Hohnstein, FCLS Fraud Investigator
John McGahan Fraud Investigator
Vacant Fraud Investigator
3
EXAMINATION DIVISION
Justin Schrader, CFE Chief Examiner
Lindsay Crawford, CFE Deputy Chief Examiner
Jillian Boston Exam Division Staff Assistant
Dave Clayton, CFE Assistant Chief Examiner - Analysis
TJ Addison, CFE Financial Analyst Supervisor
Nathan DeJong, CFE Financial Analyst Supervisor
Jennifer Rose, CFE Financial Analyst Supervisor
Noah Bell Financial Analyst
Scott Emery Financial Analyst
David Geidel, CFE Financial Analyst
Cynthia Iu Financial Analyst
Anthony Quandt Financial Analyst
Jenna Rempe, AFE Financial Analyst
Vacant Financial Analyst
Vacant Financial Analyst
Vacant Financial Analyst
Andrea Johnson, CFE Assistant Chief Examiner-Exam
Isaak Russell, CFE Supervisory Examiner
Tadd Wegner, CFE Supervisory Examiner
Brian Davis, AFE Financial Examiner
Gary Evans, CFE, AES, CISA Financial Examiner
Santosh Ghimire, CFE Financial Examiner
Kim Hurst, CFE Financial Examiner
Joe Jacobson, CFE Financial Examiner
Skyler Lawyer, CFE Financial Examiner
Linda Scholl, CFE, AES, CISA Financial Examiner
Michael Sullivan, CFE Financial Examiner
John Wiatr, AFE Financial Examiner
Vacant Financial Examiner
Vacant Financial Examiner
Jill Gleason, CFE Assist. Chief Examiner – Holding Company
Chris Amory, CFE Holding Company Analyst
Nolan Beal Investment Specialist
Ben Hostetler, AFE International Insurance Analyst
Rhonda Ahrens, FSA, MAAA Chief Actuary
Michael Muldoon, FSA, MAAA Life and Health Actuarial Examiner
Derek Wallman Life and Health Actuarial Examiner
Gordon Hay, FCAS, MAAA, CPCU Property & Casualty Actuarial Examiner
Kristy Hadden Company Administrator
Lori Bruss Company Administration Staff Assistant
Vacant Surplus Lines Tax Analyst
Martha Hettenbaugh Premium Tax Analyst
Lynn Wiese, CFE Foreign Financial Analyst
Lisa Pape Pre-Need Examiner
4
LEGAL DIVISION
Martin Swanson Deputy Director/General Counsel
Shelly Storie Paralegal
Thomas Green Counsel
Michael Anderson Counsel
Vacant Counsel
LIFE AND HEALTH DIVISION
Laura Arp Administrator
Deb Maher Staff Assistant
Maryana Grodnova-Ware, ALMI, AFSI Actuarial Assistant
Maggie Reinert Life and Health Analyst II
Lisa Mariscal-Johnsen Life and Health Analyst II
Aaron Rozanski External Review Coordinator/
Federal Aid Administrator
MARKET CONDUCT
Reva Vandevoorde, CIE, CPCU, MCM, ALMI Market Conduct Administrator
Rob McCullough Market Conduct Analyst
Jonathon Bartholomew, AIE, ACS, ALMI, CICSR Market Conduct Examiner
Megan Keck, CIE, APIR, AU Market Conduct Examiner
Eva Priebe, CPCU Market Conduct Examiner
PRODUCERS’ LICENSING DIVISION
Kevin Schlautman Administrator
Gina Goodro Insurance Education Analyst
Rae Ann Mastny Licensing Representative
Mary Kay McDonald Licensing Representative
Vacant Licensing Representative
PROPERTY AND CASUALTY DIVISION
Connie Van Slyke Administrator
Stephanie Hobelman Property and Casualty Analyst
Craig Palik Property and Casualty Analyst
Julie Oglesby Property and Casualty Analyst
NEBRASKA SHIP
Alicia Jones SHIP Program Coordinator
Karma Boddy SHIP Staff Assistant/Medicare Specialist
Carol Harrah SHIP Training Specialist
Ann Kroger SHIP Training Coordinator
Jonathan Burlison SHIP Outreach Coordinator
Eric Hansen SHIP Medicare Specialist
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STATE OF NEBRASKA
DEPARTMENT OF INSURANCE
The Department of Insurance shall have general supervision, control, and
regulation of insurance companies, associations and societies, and the business of
insurance in Nebraska, including companies in the process of organization. The Director
of Insurance shall be the chief administrative officer of the Department and shall have the
power and duty to enforce and execute all the insurance laws of this state and make all
needful rules and regulations for the purpose of carrying out the true spirit and meaning
on this enactment and all laws relating to the business of insurance, and, to that end, may
authorize and empower an assistant or employee to do any and all things that he/she may
do on his/her behalf, and he/she shall see that all laws respecting insurance companies
and insurance agents are faithfully executed. The Director or his/her representative shall
issue all certificates and licenses as provided for in Chapter 44. The Director and his/her
authorized representative shall have the power and authority to do all things and to
perform all acts the Department is given the power and authority to do.
The Department of Insurance operates on a fiscal year that begins July 1 and ends
June 30. Various fees that the Department collects fund the Department’s operations.
The table below presents the fees collected during the last three fiscal years.
Fees: (Fiscal Year)
FY 17-18 FY 18-19
FY 19-20
Examination Fees
Admin. Fee Professional Medical Liability
Publications/Photocopies/Fraud Conference
Agent Certification
Legal Filing Fees
Miscellaneous Fees (Filing Fees)
Admin. Fees - Premium Taxes
Pre-Admission Review Fees
P&C Filing Fees
L&H Filing Fees
Fraud Fee
Certificate of Authority
Agency License
Company Appointment/Cancellation
Agent's License
Continuing Education Approval/Course Comp.
Third Party Administrator
Self-Storage
Public Adjusters
$5,861,367
24,036
2,592
18,157
18,064
1,087,642
39,358
20,000
688,477
142,760
512,716
79,655
636,025
6,700,571
3,289,039
44,800
79,065
-
$4,790,121
61,043
2,243
16,075
14,869
1,146,277
38,953
31,000
563,716
165,431
520,280
82,613
639,785
7,087,153
3,349,520
38,800
77,500
1,600
8,990
$ 5,244,297
126,048
2,840
14,145
22,583
1,169,102
87,247
16,700
454,451
153,886
530,424
76,140
660,925
7,419,117
3,498,935
144,900
80,005
1,700
8,170
TOTAL FEES
$19,244,324 $18,635,969 $19,711,615
6
The Department of Insurance also collects taxes based on the premiums charged
for insurance written in Nebraska. Tax revenue collected by the Department is distributed
to other governmental units, including the General Fund, the Workers’ Compensation
Court, School Districts, Counties and Municipalities. The table below represents the
premium tax revenue and administrative fines collected by the Department of Insurance
and distributed to other government units for the last three tax years.
2018
2019 2020
Premium Tax
Fire Insurance Tax
Workers’ Compensation Cash Fund
Workers’ Compensation Trust Fund
Premium Tax transferred to CHIP
Fund (Net) (1)
TOTAL TAXES
$ 92,915,380
4,966,846
3,856,351
-0-
(28,347)
$ 101,710,230
$ 100,585,609
4,983,148
3,806,523
4,918,184
580,181
$ 114,873,645
$ 98,663,861
5,298,670
3,691,050
-0-
(171,304)
$ 107,482,277
Interest Income from Premium
Tax Prepayments/CHIP Fund
Late Payment Penalties and
Administrative
Fines (2)
TOTAL INTEREST AND PENALTIES
$ 902,952
155,072
$ 1,058,024
$ 1,069,645
259,423
$ 1,329,068
$ 718,726
126,958
$ 845,684
TOTAL REVENUE DISTRIBUTED TO
OTHER GOVERNMENTAL
ENTITIES/FUNDS
$102,768,254 $116,202,713 $108,327,961
(1) To more accurately reflect the premium taxes paid by insurers, net transfers to the
CHIP (Comprehensive Health Insurance Pool) Fund has been included. The CHIP
Fund provides funding per Neb. Rev. Stat. §44-4225.
(2) Includes Neb. Rev. Stat. §44-322 forfeiture amount of $100 per day until Annual
Statement submission requirements are met.
ADMINISTRATIVE SERVICES DIVISION
The Administrative Services Division provides support functions for all Divisions of
the Department of Insurance. This Division plays a key role in the development and
operation of all agency information systems. This Division also provides all administrative
support functions of the agency including budget and accounting functions, purchasing,
records management, mail management, telephone services, word processing, office
utilization, and general clerical support.
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CONSUMER AFFAIRS DIVISION
The Consumer Affairs Division’s primary goal is to educate insurance consumers.
The Division received 6,591 phone calls in 2020 and responded to more than 465 written
inquiries.
Insurance Investigators review consumer complaints against insurance companies
and agents. Through the complaint process, the Division verifies proper handling of
insurance transactions and ensures fair treatment of the parties involved.
During 2020, the Consumer Affairs Division closed 1,169 cases. The majority of
complaints pertained to property and casualty coverages, and more than half of these
cases involved private passenger auto claim handling issues. Life and health complaints
primarily involved accident and health claims. In 2020, consumers received $3,114,038
after, or as a result of, our involvement.
EXAMINATION DIVISION
The Examination Division is responsible for the monitoring of the approximately
1,500 licensed insurance companies and 800 other legal entities, including determining
the financial condition of the company, its ability to meet and fulfill its obligations, and
whether it has complied with the provisions of the Nebraska Statutes.
The Division’s staff of financial examiners conducts regular examinations of
approximately 120 insurance companies domiciled in Nebraska. The examination
salaries and expenses are paid from a cash fund, the income of which is the
reimbursement from insurance companies for time spent on and actual expense incurred
during the examination.
The Division's staff of financial analysts conducts ongoing reviews of the financial
statements and other required supplemental filings of the insurance companies domiciled
in Nebraska along with coordinating with the domiciliary state for other insurance
companies licensed to do business in Nebraska. The analysts may recommend that an
examination be conducted or that a company's authority to do business in Nebraska be
suspended or revoked. The analysis salaries and expenses are paid from a cash fund, the
income of which is the reimbursement from Nebraska domiciled insurance companies
based upon premiums.
This Division is also responsible for audit and collection of premium tax, fire
insurance tax, workers’ compensation taxes, surplus lines taxes, and various renewal fees.
In addition to the above, major responsibilities include the admission of
companies to do business in Nebraska, the regulation and examination of burial pre-need
sales, regulation of purchasing and risk retention groups, regulation of third party
administrators, review of holding company filings, and administration of insurance
company securities placed on deposit with the Department.
The responsibilities of the Examination Division are carried out by the following
staff: a Chief Examiner, a Deputy Chief Examiner, three Assistant Chief Examiners, a
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Company Administrator, a Chief Actuary, two Life and Health Actuarial Examiners, a
Property and Casualty Actuarial Examiner, an Investment Specialist, a Holding Company
Analyst, an International Insurance Analyst, twelve financial examiners, twelve financial
analysts, a foreign financial analyst, a burial pre-need examiner, a premium tax analyst, a
surplus lines analyst, a staff assistant, and an administrative secretary.
FINANCIAL EXAMINATIONS COMPLETED IN 2020
COMPANY NAME
Insurance Companies:
Capitol Casualty
Central States Indemnity Company of Omaha
CSI Life Insurance Company
Employers Mutual Acceptance Company
First Landmark Life Insurance Company
Medicare Advantage Company of Omaha
Metropolitan Tower Life Insurance Company
Mount Vernon Specialty Insurance Company
Mutual of Omaha
Mutual of Omaha Medicare Advantage Company
Omaha Health Insurance Company
Omaha Insurance Company
Omaha Reinsurance Company
Preferred Professional Insurance Company
ProSelect Insurance Company
Radnor Specialty Insurance Company
Scandinavian Mutual Insurance Company of Axtell, NE
Summit Specialty Insurance Company
Surety Life Insurance Company
United Casualty & Surety Insurance Company
United Healthcare of the Midlands, Inc.
United of Omaha Life Insurance Company
United World Life Insurance Company
Woodmen of the World Life Insurance Society
Pre-Need Sellers:
Aspen Aftercare Cremation & Burial Services
Bates-Gould Funeral Home
Brockhaus-Howser-Fillmer Funeral Home
Bullock-Long Funeral Home
Butherus, Maser, & Love Mortuary
Chamberlain Chapel
Craig/Layton Funeral Home
Harmon-Wright/Hall Funeral Chapel
9
Jolliffee Funeral Home
Marshall Funeral Chapels
Minnick Funeral Home
Nelson-Bauer Funeral Home
Norfolk Funeral Services
Odean Colonial Chapel
St. John’s Cemetery Association
Stonacek Memorial Chapel
The Arbor Society
Thomas Funeral Home
Tibbetts Brothers
WB Funeral Home
Zabka-Perdue Funeral Home
HUMAN RESOURCES DIVISION
The employees of the Department of Insurance are our most important resource,
therefore, nondiscriminatory recruitment, selection of new employees entering the
Department workforce, maintenance and retention of existing employees, and the training
and promotion of Department employees is an ongoing concern. The Human Resources
Division:
• Provides information and support to employees regarding recruitment, hiring,
wage and salary administration (payroll), the labor contract, enrollment of
employees in benefit programs and training programs such as defensive driving,
supervisory training, educational videos, etc. and maintenance of individual
personnel records. Additionally Human Resources provides information and
support relative to performance evaluations and performance plans and all other
personnel related benefit programs.
• Administers the Affirmative Action Plan, Americans with Disabilities Act, Family
Medical Leave Act, Tuition Assistance Educational Program, Awards Program,
Annual Staff Development Day and special projects as assigned by the
Department Director.
• Creates and assists with enforcement of the Department’s Personnel policies
and procedures.
INSURANCE FRAUD PREVENTION DIVISION
The duties and responsibilities of the Insurance Fraud Prevention Division (IFPD)
are to conduct investigations independently or in conjunction with other law
enforcement agencies when the IFPD has cause to believe that an act of insurance fraud
has been committed. The IFPD works in cooperation with law enforcement, prosecuting
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attorneys, and the insurance industry in the investigation and prosecution of insurance
fraud violations. The IFPD also provides a resource of expertise and training
opportunities for consumers, the insurance industry, and law enforcement agencies.
Please refer to the IFPD website for additional information:
www.ReportInsuranceFraud.ne.gov
.
2020 Insurance Fraud Statistics
The Insurance Fraud Prevention Division (IFPD) received 702 case referrals
regarding potential violations of the Nebraska Insurance Fraud Act during 2020. Of the
referrals received, 505 (72%) were submitted through the National Insurance Crime
Bureau (NICB) and 117 (17%) were made via the National Association of Insurance
Commissioners’ (NAIC) online fraud reporting system. The remainder of the referrals
were submitted by victims, concerned consumers, or law enforcement agencies.
Actual or potential monetary losses, exceeding $15.8 million, were reported.
Cases are evaluated based upon a number of criteria, including the statute of limitations,
applicability of Nebraska statutes, and solvability factors. Upon completion of the case
review, a status letter is sent to the complainant advising them of disposition.
The IFPD investigated the following types of insurance fraud cases during 2020:
• Property/Casualty = 532 Cases (80%)
• Life/Health = 108 Cases (15%)
• Agent or Internal Fraud = 28 Cases (4%)
• Other Fraud = 14 Cases (1%)
Upon completion of a case investigation, the IFPD makes a determination to
close the case unfounded, insufficient evidence for prosecution, or sufficient evidence to
forward the information to a prosecutor for consideration in filing a criminal violation of
the Nebraska Insurance Fraud Act. Before sending a case for a prosecutor’s review, the
IFPD prepares an investigative summary report outlining the circumstances of the
investigation.
2020 Cases Sent for Criminal Prosecution:
11 Cases
11 Suspects Involved
2020 Convictions:
13 Cases
13 Suspects Involved
20 Court Ordered Restitution:
3 Cases
$46,377
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LEGAL DIVISION
The Legal Division enforces compliance with the Nebraska insurance statutes and
regulations by all insurers, insurance producers, brokers, and all others licensed by the
Department of Insurance including prosecutions against unauthorized entities. It also
prepares Department regulations, bulletins, and other guidance documents and provides
legal interpretations on insurance matters. The division represents the Department in
administrative hearings and processes applications by domestic insurers for certificates
of authority, mergers, acquisitions and domestications of insurers. The division acts as a
liaison with the Attorney General's Office regarding all pending litigation and/or appeals
from administrative rulings. The division also provides legal advice on policy form
approvals, financial transactions, investments and agreements entered into by insurers.
The division also coordinates legislative matters. The Legal Division also acts as counsel
for the Director in connection with the supervision, rehabilitation or liquidation of insurance
companies and advises the Director in connection with the operation of the Nebraska
Property and Liability Insurance Guaranty Association, the Nebraska Life and Health
Insurance Guaranty Association, and the Workers’ Compensation Assigned Risk Plan.
LIFE AND HEALTH DIVISION
Policy forms and health rates must be file
d with and approved by the Life and
Health Division prior to use pursuant to Neb. Rev. Stat. §44-710 and §44-511. During 2020,
the Life and Health Division reviewed 2,293 life and health reports and forms: including
policies, riders, endorsements, applications and advertising. A total of 529 health insurance
rate filings were reviewed. Overall in 2020, 1,474 filings were received and 2,313 filings
were processed.
Ot
her responsibilities of the Life and Health Division include the issuing of valuation
certificates for all domestic life companies and collaboration with other functional
Department areas on a variety of life and health insurance issues. The Life and Health
Division reviews annual filing requirements including long-term care, Medicare supplement
reports, prompt payment certifications and small group certifications. In addition, the Life
and Health Division works closely with other State and Federal agencies, ensuring that all
health insurance requirements of the Patient Protection and Affordable Care Act are
implemented in accordance with both State and Federal Law.
MARKET CONDUCT DIVISION
The Market Conduct Division performs market analysis in order to develop a
baseline understanding of the marketplace and to identify regulated entities for further
review or practices that deviate significantly from the norm or that may pose a potential
harm to consumers. The Market Conduct Division performs a range of continuums of
regulatory responses appropriate for the circumstance, from office-based information
gathering to comprehensive market conduct examinations. Continuums are conducted on
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licensed insurance companies and health maintenance organizations as well as licensed
producers and agencies.
The present staff of the Market Conduct Division consists of an Administrator, a
Market Analyst and three Market Conduct Examiners.
MARKET CONDUCT EXAMINATIONS COMPLETED IN 2020
Company Name
GEICO Advantage Insurance Company
AMCO Insurance Company
Farmer Mutual United of Nebraska
PRODUCERS' LICENSING DIVISION
Any individual who solicits, negotiates, or sells to any risk located in Nebraska,
regardless of whether they are compensated or not, must be licensed as a producer in the
appropriate lines of insurance. Insurance companies admitted to do business in this state
shall only accept applications from, write, or place business from a producer or producer
acting as a broker that has been appropriately licensed by the Nebraska Department of
Insurance and appointed as such by the company.
Any partnership, unincorporated association, corporation or Limited Liability
Company, Limited Liability Partnership, or other legal entity transacting business with the
public or insurance companies as an insurance producer must be licensed as an insurance
agency. The following reflects active licenses for the year ending December 31, 2020:
• Resident Producers 16,145
• Nonresident Producers 100,306
• Insurance Agencies 9,891
• Resident Consultants 177
• Nonresident Consultants 40
• Resident Public Adjusters 23
• Nonresident Public Adjusters 122
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PROPERTY AND CASUALTY DIVISION
The Property and Casualty Division analyzes and takes final action on rate, rule,
and form filings made by insurance companies and other entities such as advisory
organizations. The Division provides relevant technical support in property and
casualty matters to other areas within the Department. The Division also handles most
of the day-to-day administrative activities of the Excess Liability and Residual Funds.
These funds provide excess and “Assigned risk” medical professional liability insurance
for doctors, hospitals and other specific Nebraska health care providers.
Dependent on the line of insurance, and the nature of the entity making the filing,
the majority of the filings are processed on a “File and Use” or “Prior Approval” basis.
Most filings are governed by the Property and Casualty Insurance Rate and Form Act
(Neb. Rev. Stat. §§44-7501 to 44-7535).
Motor vehicle service contract filings submitted to the Division are governed by
the Motor Vehicle Service Contract Reimbursement Insurance Act (Neb. Rev. Stat.
§§44-3520 to 44-3526).
During 2020, the Property and Casualty Division received 4,108 new filings,
including those made by advisory organizations. Final action was taken on 4,230
filings, which were reviewed on prior approval, filed or file and use basis - depending on
the line of insurance. As of May 1, 2010 the Department required that with one
exception, all filings submitted to the Department would be submitted electronically
through the System for Electronic Rate and Form Filings (SERFF). The only exception is
for those carriers who only have a Certificate of Authority for the State of Nebraska.
NEBRASKA SHIP
The Nebraska Ship informs, educates, and assists seniors and those with
disabilities to make informed decisions on topics related to health insurance. SHIP
provides assistance to Medicare beneficiaries and caregivers with questions or concerns
about Medicare, Medicare supplement insurance, Medicare health plans, Medicare Part D,
Medicaid and other types of health insurance.
SHIP currently has more than 285 trained volunteers across the state, providing
free and unbiased counseling to the more than 30,000 Nebraska Medicare beneficiaries.
In 2020 SHIP assisted Nebraskans in saving over $17,000,000 in healthcare costs.
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HEALTH POLICY DIVISION
The Health Policy Division is responsible for the oversight and execution of
health insurance laws and regulations for the State of Nebraska. It has primary
oversight over the implementation and enforcement of the Affordable Care Act (ACA)
but also has oversight over all aspects of health insurance. It oversees the Life and
Health Division and Nebraska SHIP and works in conjunction with the Legal, Market
Conduct, Consumer Affairs, Licensing, Fraud, and Financial Examination Divisions to
assure compliance with all health federal and state insurance laws. The Health Policy
Division is the primary contact for all interaction with the federal government and other
state agencies for matters relating to health insurance. The Health Policy Division also
provides information to the public by the creation of websites, brochures and other
informational memoranda as well as providing speakers to various organizations
around the nation and State of Nebraska as requested. The Health Policy Division also
oversees grant management for health related federal grants. The division also
oversees external reviews wherein a policyholder may request additional review of a
claim or policy provision denial by an insurer and coordinate the appeal with an
Independent Review Organization. The Health Policy Division coordinates with the
other divisions to find efficiencies in order to ease burdens on the insurers and to be
more consumer friendly for the public. It continues to promote a team approach to
health insurance by working with sister state agencies as well to promote efficiencies
in overall health care finance and delivery. Finally, the Division advises the Governor,
Director and members of the Legislature on health issues as they arise.
15
NEBRASKA DOMICILED INSURANCE COMPANIES
(Number of Nebraska Domiciled Companies as of December 31, 2020)
Type of Company
2018
2019
2020
Assessments (County Mutuals)
21
21
20
Captive
4
4
4
Domestic Surplus Lines 0 0 2
Fraternal
1
1
1
Health Maintenance Organization
9
8
8
Intergovernmental Pool
6
6
6
Life and Health
29
31
30
Prepaid Dental Service Corporation
0
0
0
Prepaid Limited Health Service
1
1
1
Property and Casualty
37
39
45
Title
1
1
1
Unincorporated Mutual
1
1
1
Total Domestic Insurance
Companies
110
113
119
16
COMPANIES INITIALLY LICENSED IN NEBRASKA
DURING THE YEAR 2020
Company Name
Company Type
Licensure Date
American Digital Title Insurance Company
4949 South Syracuse St., Suite 540
Denver, CO 80237
Property and
Casualty
09/03/2020
Beazley America Insurance Company, Inc
30 Batterson Park Road
Farmington, CT 06032
Property and
Casualty
08/04/2020
Clearcover Insurance Company
33 West Monroe St., Suite 500
Chicago, IL 60603
Property and
Casualty
05/01/2020
Digital Edge Insurance Company
76 St. Paul St., Suite 500
Burlington, VA 05401
Property and
Casualty
05/01/2020
Future Care Risk Retention Group, LLC
58 East View Lane, Suite 2
Barre, VT 05641
Risk Retention
Group
12/14/2020
Graph Insurance Group, A Risk Retention Group
135 Allen Brook Lane, Suite 101
Williston VT 05495
Risk Retention
Group
06/22/2020
Hartford Insurance Company of Illinois
One Hartford Plaza
Hartford, CT 06155
Property and
Casualty
05/01/2020
Hornbeam Insurance Company
471 West Main St., Suite 302
Louisville, KY 40202
Property and
Casualty
10/02/2020
Insurance Company of the South
10151 Deerwood Park Blvd., Bldg 100, Suite 500
Jacksonville, FL 32256
Property and
Casualty
08/07/2020
ManhattanLife of America Insurance Company
10777 Northwest Freeway
Houston, TX 77092
Life and Health 12/28/2020
Midwest Insurance Group Inc., A Risk Retention
Group
5875 Castle Creek Parkway N. Dr., Suite 215
Indianapolis, IN 46250
Risk Retention
Group
07/21/2020
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MMIC Risk Retention Group, Inc.
27 Main St., First Floor
Burlington, VT 05401
Risk Retention
Group
10/02/2020
Mobilitas General Insurance Company
3055 Oak Road
Walnut Creek, CA 94597
Property and
Casualty
11/16/2020
Motor Transport Mutual Risk Retention Group, Inc.
445 Dexter Ave., Suite 9075
Montgomery, AL 36104
Risk Retention
Group
01/27/2020
National Fire & Marine Insurance Company
1314 Douglas St., Suite 1400
Omaha, NE 68102
Domestic
Surplus Lines
06/10/2020
Old Surety Life Insurance Company
5201 North Lincoln Blvd
Oklahoma City, OK 73105
Life and Health 10/9/2020
Overdrive Rik Retention Group, LLC
1801 West End Ave., Suite 1400
Nashville, TN 37215
Risk Retention
Group
8/4/2020
Physicians Mutual Insurance Company
2600 Dodge St.
Omaha, NE 38131
Property and
Casualty
12/1/2020
Service Lloyds Insurance Company, A Stock
Company
6907 N. Capital of Texas Highway, Suite 370
Austin, TX 78731
Property and
Casualty
12/27/2020
SFM Select Insurance Company
3500 American Blvd W., Suite 700
Bloomington, MN 55431
Property and
Casualty
9/25/2020
18
COMPANIES WITHDRAWN FROM NEBRASKA
DURING THE YEAR 2020
Company Name
Company
Type
Withdraw
Date
Withdraw
Reason
Last Reported
Assets
Last Reported
Liabilities
Boone &
Antelope Mutual
Insurance
Company
Assessment
1/1/2020
Merged into
Norfolk
Mutual
Insurance Co
$229,445 $512,239
Foresters Life
Insurance &
Annuity
Company
Life and Health 7/1/2020
Merged into
Nassau Life
Insurance Co
$2,466,530,772 $2,376,647,022
Nassau Life
Insurance Co of
Texas
Life and Health 12/31/2020
Merged into
Nassau Life
Insurance Co
$387,639,153 $366,837,114
Transamerica
Premier Life
Insurance
Company
Life and Health 10/1/2020
Merged into
Transamerica
Life Insurance
Company
$52,679,847,245 $50,915,287,020
Wilco Life
Insurance
Company
Life and Health 12/31/2020
Merged into
Wilcac Life
Insurance
Company
$2,567,705,743 $2,434,224,261
CGB Insurance
Company
Property and
Casualty
12/28/2020
Merged into
American
Agri-Business
Insurance
Company
$1,137,576,013 $924,210,198
Lamorak
Insurance
Company
Property and
Casualty
12/9/2020
Merged into
Bedivere
Insurance
Company
$26,848,982 $431,548
Millers First
Insurance
Company
Property and
Casualty
8/4/2020 Liquidation $7,807,044 $11,787,715
The Employers
Fire Insurance
Company
Property and
Casualty
12/9/2020
Merged into
Bedivere
Insurance
Company
$12,607,835 $125,123
National Service
Contract Ins Co,
RRG, Inc.
Risk Retention
Group
11/6/2020
Voluntary
Surrender
$3,667,343 $837,597
19
Company Name
State of
Domicile
Amount
5 Star Life Insurance Company
NE
$2,580,000
Ability Insurance Company
NE
$3,300,000
Acceptance Casualty Insurance Company
NE
$1,630,000
Acceptance Indemnity Insurance Company
NE
$2,790,000
Acceptance Insurance Company
NE
$2,100,000
Admiral Indemnity Company
DE
$100,000
Aetna Health Inc.
PA
$325,000
Affinity Road & Travel Club, Inc.
TX
$50,000
Alliant National Title Insurance Company, Inc.
CO
$110,000
Allianz Global Risks US Insurance Company
IL
$101,000
Allianz Reinsurance America, Inc.
CA
$1,000,000
Allied World Specialty Insurance Company
DE
$230,000
Allstate Motor Club, Inc.
DE
$50,000
American Business & Mercantile Insurance Mutual, Inc.
DE
$40,000
American Family Insurance Company
WI
$105,000
American Family Life Assurance Company of Columbus
NE
$2,700,000
American Interstate Insurance Company
NE
$3,200,000
American Liberty Insurance Company
UT
$100,000
American Life & Security Corp.
NE
$1,600,000
American Strategic Insurance Corp
FL
$135,000
American Traveler Motor Club, Inc./The
DE
$50,000
Americas Insurance Company
LA
$25,000
Ameritas Life Insurance Corp.
NE
$5,500,000
Arcadian Health Plan, Inc.
WA
$300,000
Arch Reinsurance Company
NE
$125,000
Argonaut Insurance Company
IL
$100,000
Ashmere Insurance Company
FL
$150,000
Associated Indemnity Corporation
CA
$110,000
AssuranceAmerica Insurance Company
NE
$2,100,000
Assured Guaranty Corp.
MD
$150,000
Assurity Life Insurance Company
NE
$6,200,000
Auto Club Group/The
MI
$50,000
Auto Club of America, Corp.
OK
$50,000
Auto Help Line of America, Inc.
NY
$50,000
Auto Knight Motor Club, Inc.
CA
$50,000
Azguard Insurance Company
NE
$150,000
Bankers Fidelity Assurance Company
GA
$200,000
Battle Creek Mutual Insurance Company
NE
$100,000
Benchmark Insurance Company
KS
$150,000
Berkley Insurance Company
DE
$110,000
Berkshire Hathaway Direct Insurance Company
NE
$2,880,000
Berkshire Hathaway Homestate Insurance Company
NE
$3,025,000
20
Company Name
State of
Domicile
Amount
Berkshire Hathaway Life Insurance Company of Nebraska
NE
$5,460,000
Berkshire Hathaway Specialty Insurance Company
NE
$4,610,000
Blue Cross and Blue Shield of Nebraska
NE
$100,000
BlueShore Insurance Company
TX
$120,000
Brickell Financial Services Motor Club, Inc.
FL
$50,000
Capitol Casualty Company
NE
$100,000
Catlin Indemnity Company
DE
$105,000
Censtat Casualty Company
NE
$2,050,000
Central States Health & Life Co. of Omaha
NE
$1,500,000
Central States Indemnity Co. of Omaha
NE
$2,600,000
Centurion Casualty Company
NE
$2,105,000
Chicago Title Insurance Company
NE
$1,000,000
CIGNA Dental Health of Kansas, Inc.
KS
$55,000
Clear Spring Life Insurance Company
TX
$110,000
CM Select Insurance Company
WI
$100,000
Coach-Net RV Motor Club, Inc.
NV
$50,000
Columbia Insurance Company
NE
$3,330,000
Columbia Mutual Insurance Company
MO
$100,000
Columbia National Insurance Company
NE
$1,800,000
Commonwealth Land Title Insurance Company
NE
$1,000,000
Community Care Health Plan of Nebraska, Inc.
NE
$300,000
Continental American Insurance Company
NE
$2,565,000
CorePointe Insurance Company
MI
$102,000
Coventry First LLC
DE
$250,000
Coventry Health Care of Nebraska, Inc.
NE
$500,000
Cross Country Motor Club, Inc.
MA
$50,000
CSI Life Insurance Company
NE
$1,500,000
CT Auto Club, Inc.
CA
$50,000
Delta Dental of Nebraska
NE
$150,009
Diamond Insurance Company
IL
$1,048,000
Electric Insurance Company
MA
$50,000
Empire Fire and Marine Insurance Company
IL
$2,535,000
Employers Assurance Company
FL
$100,000
Employers Insurance Company of Nevada
NV
$100,000
Employers Mutual Acceptance Company
NE
$10,000
Employers Preferred Insurance Company
FL
$100,000
Everest Denali Insurance Company
DE
$100,000
Everest Premier Insurance Company
DE
$100,000
Farmers Insurance Exchange
CA
$4,501,000
Farmers Mutual Insurance Company of Nebraska
NE
$2,000,000
FCCI Insurance Company
FL
$150,000
Fidelity National Title Insurance Company
FL
$100,000
21
Company Name
State of
Domicile
Amount
Fire Insurance Exchange
CA
$635,000
Fireman's Fund Insurance Company
CA
$5,500,000
First American Title Insurance Company
NE
$555,000
First Landmark Life Insurance Company
NE
$500,000
First National Life Insurance Company of the U.S.A.
NE
$100,000
FirstComp Insurance Company
NE
$1,500,000
GEICO Advantage Insurance Company
NE
$2,120,000
GEICO Casualty Insurance Company
NE
$125,000
GEICO Choice Insurance Company
NE
$4,720,000
GEICO General Insurance Company
NE
$125,000
GEICO Indemnity Company
NE
$125,000
GEICO Marine Insurance Company
NE
$125,000
GEICO Secure Insurance Company
NE
4,720,000
General Automobile Insurance Company, Inc. / The
WI
$120,000
Genesis Insurance Company
DE
$115,000
Genworth Mortgage Insurance Corporation
NC
$275,000
Genworth Mortgage Insurance Corporation of North Carolina
NC
$235,000
Globe Life and Accident Insurance Company
NE
$1,700,000
Good Samaritan Insurance Plan of Nebraska, Inc.
NE
$310,000
Government Employees Insurance Company
NE
$125,000
Gray Insurance Company/The
LA
$70,000
Great West Casualty Company
NE
$2,200,000
Greenwich Insurance Company
DE
$105,000
GWG Life Settlements, LLC
DE
$50,000
Habersham Funding, LLC
GA
$50,000
Hartford Insurance Company of Illinois
IL
$100,000
Haymarket Insurance Company
NE
$100,000
HeartlandPlains Health
NE
$320,000
Homesite Indemnity Company
WI
$105,000
Homesite Insurance Company
WI
$105,000
Hornbeam Insurance Company
KY
$100,000
Humana Health Plan, Inc.
KY
$325,000
Humana Wisconsin Health Organization Insurance Corporation
KY
$300,000
Imperial Fire and Casualty Insurance Company
NC
$100,000
Imperium Insurance Company
TX
$100,000
Inland Insurance Company
NE
$2,000,000
Insurance Company of the South
GA
$100,000
Insurance Company of the West
CA
$1,525,000
InsureMax Insurance Company
NE
$1,949,917
Integon General Insurance Corporation
NC
$75,000
Investors Title Insurance Company
NC
$200,000
Lexington National Insurance Corporation
FL
$100,000
Liberty Mutual Insurance Company
MA
$50,000
Liberty Mutual Personal Insurance Company
MA
$110,000
22
Company Name
State of
Domicile
Amount
Liberty National Life Insurance Company
NE
$1,700,000
Life Equity LLC
OH
$250,000
Lincoln Benefit Life Company
NE
$5,300,000
Lyndon Southern Insurance Company
DE
$110,000
Mag Mutual Insurance Company
GA
$125,000
Magna Life Settlements, Inc.
FL
$250,000
Maple Life Financial, LLC
DE
$250,000
Medicare Advantage Insurance Company of Omaha
NE
$2,050,000
Mendota Insurance Company
TN
$110,000
Metropolitan Tower Life Insurance Company
NE
$2,000,000
Mid-Century Insurance Company
CA
$2,500,000
MidSouth Mutual Insurance Company
TN
$100,000
Midvale Indemnity Company
WI
$110,000
Monroe Guaranty Insurance Company
IN
$150,000
Motor Club of America Enterprises, Inc.
NJ
$50,000
Mount Vernon Specialty Insurance Company
NE
$750,000
Mutual of Omaha Insurance Company
NE
$1,915,000
Mutual of Omaha Medicare Advantage Company
NE
$1,600,000
Nation Motor Club, Inc.
FL
$50,000
National Fire & Marine Insurance Company
NE
$2,910,000
National General Motor Club, Inc.
NC
$100,000
National Indemnity Company
NE
$3,713,000
National Motor Club of America, Incorporated
TX
$50,000
National Trust Insurance Company
IN
$150,000
Nebraska Total Care, Inc.
NE
$300,000
New Horizons Insurance Company of Missouri
MO
$103,117
New South Insurance Company
NC
$75,000
Oak River Insurance Company
NE
$2,500,000
Omaha Health Insurance Company
NE
$3,319,000
Omaha Insurance Company
NE
$2,865,000
Omaha National Insurance Company
NE
$100,000
Omaha Supplemental Insurance Company
NE
$605,000
Pacific Life Insurance Company
NE
$5,000,000
Physicians Life Insurance Company
NE
$2,000,000
Physicians Mutual Insurance Company
NE
$2,000,000
Pinnacle Motor Club, Inc.
NV
$50,000
Platte River Insurance Company
NE
$3,050,000
Preferred Professional Insurance Company
NE
$2,835,000
Pre-Paid Legal Casualty, Incorporated
OK
$150,000
Primerica Life Insurance Company
TN
$110,000
ProSelect Insurance Company
NE
$2,500,000
Puritan Life Insurance Company of America
TX
$110,000
Quest Towing Services, LLC
MI
$50,000
Radnor Specialty Insurance Company
NE
$2,000,000
23
Company Name
State of
Domicile
Amount
Redwood Fire and Casualty Insurance Company
NE
$2,200,000
Republic Indemnity Company of America
CA
$112,000
Republic Indemnity Company of California
CA
$105,000
Republic Mortgage Insurance Company
NC
$200,000
Roadside innovation, Inc.
VA
$50,000
Roadside Protect, Inc.
IL
$50,000
Safe Driver Motor Club, Inc.
DE
$50,000
SafeRide Motor Club, Inc.
CA
$50,000
Sapphire Edge, Inc.
NE
$300,000
Savings Bank Mutual Life Insurance Company of
Massachusetts/The
MA
$100,000
Sentruity Casualty Company
TX
$110,000
Sequoia Insurance Company
CA
$100,000
Service American Indemnity Company
OK
$106,000
Service Lloyds Insurance Company, a Stock Company
TX
$100,000
Signature Motor Club, Inc.
DE
$50,000
Signature's Nationwide Auto Club, Inc.
DE
$50,000
Silver Oak Casualty, Inc.
NE
$1,200,000
Standard Life and Casualty Insurance Company
UT
$109,000
Starr Specialty Insurance Company
TX
$110,000
Starstone National Insurance Company
DE
$100,000
State Volunteer Mutual Insurance Company
TN
$105,000
Stonetrust Commercial Insurance Company
NE
$2,610,000
Stonetrust Premier Casualty Insurance Company
NE
$928,000
Summit Specialty Insurance Company
NE
$100,000
Surety Life Insurance Company
NE
$5,400,000
Technology Insurance Company, Inc.
DE
$100,000
Tier One Insurance Company
OK
$2,600,000
TIG Insurance Company
CA
$1,000,000
Toyota Motor Ins. Services/dba Toyota Motor Club
CA
$50,000
Travelers Motor Club, Inc.
OK
$50,000
Trilegiant Auto Services, Inc.
WY
$50,000
Truck Insurance Exchange
CA
$825,000
U S Legal Services Inc
FL
$150,000
United American Insurance Company
NE
$1,750,000
United Casualty and Surety Insurance Company
NE
$2,634,000
United of Omaha Life Insurance Company
NE
$1,715,000
United States Auto Club, Motoring Division, Inc.
IN
$50,000
United World Life Insurance Company
NE
$1,915,000
UnitedHealthcare of the Midlands, Inc.
NE
$310,000
UnitedHealthcare of the Midwest, Inc.
MO
$300,000
Universal Surety Company
NE
$2,100,000
Upstream Life Insurance Company
TX
$100,000
Wellfleet Insurance Company
IN
$410,000
24
Company Name
State of
Domicile
Amount
West Coast Life Insurance Company
NE
$5,210,000
Work First Casualty Company
DE
$105,000
XL Insurance America, Inc.
DE
$105,000
XL Specialty Insurance Company
DE
$105,000
Zenith Insurance Company
CA
$889,000
ZNAT Insurance Company
CA
$110,000
GRAND TOTAL
$213,590,043
25
YEAR 2020 COMPANIES BY STATE/COUNTRY OF DOMICILE
AL - ALABAMA
BROOKLYN SPECIALTY INSURANCE COMPANY RISK
RETENTION GROUP INC
KNIGHTS OF PETER CLAVER, INC.
MOTOR TRANSPORT MUTUAL RISK RETENTION GROUP
INC
PROASSURANCE INDEMNITY COMPANY, INC.
PROTECTIVE LIFE AND ANNUITY INSURANCE COMPANY
YRIG RISK RETENTION GROUP INC
AR - ARKANSAS
CARE IMPROVEMENT PLUS SOUTH CENTRAL INSURANCE
COMPANY
MANHATTANLIFE ASSURANCE COMPANY OF AMERICA
MANHATTANLIFE OF AMERICA INSURANCE COMPANY
PARTNERRE LIFE REINSURANCE COMPANY OF AMERICA
QUALCHOICE LIFE AND HEALTH INSURANCE COMPANY,
INC.
USABLE LIFE
VANTAPRO SPECIALTY INSURANCE COMPANY
AZ - ARIZONA
ADM INSURANCE COMPANY
AMERICAN RELIABLE INSURANCE COMPANY
AMERICAN UNDERWRITERS LIFE INSURANCE COMPANY
CHEROKEE GUARANTEE COMPANY INC A RISK
RETENTION GROUP
CIMARRON INSURANCE COMPANY INC
CLEAR SPRING HEALTH INSURANCE COMPANY
EQUITABLE FINANCIAL LIFE INSURANCE COMPANY OF
AMERICA
EVERSPAN INSURANCE COMPANY
HALLMARK INSURANCE COMPANY
HERITAGE LIFE INSURANCE COMPANY
LANGHORNE REINSURANCE (ARIZONA) LTD
LIFECARE ASSURANCE COMPANY
MEMBERS HEALTH INSURANCE COMPANY
MERIT HEALTH INSURANCE COMPANY
MOBILITAS GENERAL INSURANCE COMPANY
NYLIFE INSURANCE COMPANY OF ARIZONA
OLD UNITED LIFE INSURANCE COMPANY
OXFORD LIFE INSURANCE COMPANY
PACIFIC LIFE & ANNUITY COMPANY
PMI INSURANCE CO.
PMI MORTGAGE INSURANCE CO.
PRUCO LIFE INSURANCE COMPANY
PRUDENTIAL ANNUITIES LIFE ASSURANCE CORPORATION
PURITAN LIFE INSURANCE COMPANY OF AMERICA
REPWEST INSURANCE COMPANY
RX LIFE INSURANCE COMPANY
S.USA LIFE INSURANCE COMPANY, INC.
SOUTHWEST MARINE AND GENERAL INSURANCE
COMPANY
U.S. FINANCIAL LIFE INSURANCE COMPANY
UNITED CONCORDIA INSURANCE COMPANY
WELLCARE HEALTH INSURANCE OF ARIZONA INC.
WELLCARE PRESCRIPTION INSURANCE INC
WYSH LIFE AND HEALTH INSURANCE COMPANY
CA - CALIFORNIA
21ST CENTURY CASUALTY COMPANY
21ST CENTURY INSURANCE COMPANY
ALLIANZ REINSURANCE AMERICA INC
AMERICAN CONTRACTORS INDEMNITY COMPANY
AMERICAN STERLING INSURANCE COMPANY
ASSOCIATED INDEMNITY CORPORATION
AURORA NATIONAL LIFE ASSURANCE COMPANY
BALBOA INSURANCE COMPANY
CALIFORNIA CASUALTY & FIRE INSURANCE COMPANY
CALIFORNIA CASUALTY INDEMNITY EXCHANGE
CAMICO MUTUAL INSURANCE COMPANY
CASTLEPOINT NATIONAL INSURANCE COMPANY
CENTURY-NATIONAL INSURANCE COMPANY
DEVELOPERS SURETY AND INDEMNITY COMPANY
EMPLOYERS COMPENSATION INSURANCE COMPANY
EXPLORER INSURANCE COMPANY
FARMERS INSURANCE EXCHANGE
FINANCIAL PACIFIC INSURANCE COMPANY
FIRE INSURANCE EXCHANGE
FIREMAN'S FUND INSURANCE COMPANY
FIRST AMERICAN PROPERTY & CASUALTY INSURANCE
COMPANY
GEOVERA INSURANCE COMPANY
HEALTH NET LIFE INSURANCE COMPANY
HERITAGE INDEMNITY COMPANY
INDEMNITY COMPANY OF CALIFORNIA
INSURANCE COMPANY OF THE WEST
MERITPLAN INSURANCE COMPANY
MID-CENTURY INSURANCE COMPANY
NATIONAL AMERICAN INSURANCE COMPANY OF
CALIFORNIA
NORCAL INSURANCE COMPANY
PACIFIC SPECIALTY INSURANCE COMPANY
PREFERRED EMPLOYERS INSURANCE COMPANY
REAL ADVANTAGE TITLE INSURANCE COMPANY
REPUBLIC INDEMNITY COMPANY OF AMERICA
REPUBLIC INDEMNITY COMPANY OF CALIFORNIA
SEECHANGE HEALTH INSURANCE COMPANY (IN
RECEIVERSHIP)
SEQUOIA INSURANCE COMPANY
STILLWATER INSURANCE COMPANY
THE DENTISTS INSURANCE COMPANY
THE DOCTORS COMPANY, AN INTERINSURANCE
EXCHANGE
TIG INSURANCE COMPANY
TOPA INSURANCE COMPANY
TRANS WORLD ASSURANCE COMPANY
TRUCK INSURANCE EXCHANGE
26
UBS LIFE INSURANCE COMPANY USA
WORKMEN'S AUTO INSURANCE COMPANY
ZENITH INSURANCE COMPANY
ZNAT INSURANCE COMPANY
CO - COLORADO
21ST CENTURY PACIFIC INSURANCE COMPANY
ALLIANT NATIONAL TITLE INSURANCE COMPANY INC.
AMERICAN DIGITAL TITLE INSURANCE COMPANY
ASCOT INSURANCE COMPANY
ASSURED LIFE ASSOCIATION
ATTORNEYS TITLE GUARANTY FUND INC.
BRIGHT HEALTH INSURANCE COMPANY
CICA LIFE INSURANCE COMPANY OF AMERICA
CONTINENTAL DIVIDE INSURANCE COMPANY
COPIC INSURANCE COMPANY
EQUITABLE FINANCIAL LIFE AND ANNUITY COMPANY
GREAT-WEST LIFE & ANNUITY INSURANCE COMPANY
NATIONAL WESTERN LIFE INSURANCE COMPANY
OCEANVIEW LIFE AND ANNUITY COMPANY
PREVISOR INSURANCE COMPANY
SECURITY LIFE OF DENVER INSURANCE COMPANY
CT - CONNECTICUT
ACE LIFE INSURANCE COMPANY
AETNA HEALTH AND LIFE INSURANCE COMPANY
AETNA INSURANCE COMPANY OF CONNECTICUT
AETNA LIFE INSURANCE COMPANY
AMERICAN EQUITY SPECIALTY INSURANCE COMPANY
AMERICAN MATURITY LIFE INSURANCE COMPANY
AXIS SPECIALTY INSURANCE COMPANY
BEAZLEY AMERICA INSURANCE COMPANY INC
BEAZLEY INSURANCE COMPANY INC
C.M. LIFE INSURANCE COMPANY
CIGNA HEALTH AND LIFE INSURANCE COMPANY
CONNECTICUT GENERAL LIFE INSURANCE COMPANY
DISCOVER PROPERTY & CASUALTY INSURANCE COMPANY
FARMINGTON CASUALTY COMPANY
FINIAL REINSURANCE COMPANY
GENERAL RE LIFE CORPORATION
GREYSTONE INSURANCE COMPANY
HARTFORD ACCIDENT AND INDEMNITY COMPANY
HARTFORD FIRE INSURANCE COMPANY
HARTFORD INSURANCE COMPANY OF THE SOUTHEAST
HARTFORD LIFE AND ACCIDENT INSURANCE COMPANY
HARTFORD UNDERWRITERS INSURANCE COMPANY
IDEALIFE INSURANCE COMPANY
KNIGHTS OF COLUMBUS
MAXUM CASUALTY INSURANCE COMPANY
MML BAY STATE LIFE INSURANCE COMPANY
NASSAU LIFE AND ANNUITY COMPANY
NATIONAL LIABILITY & FIRE INSURANCE COMPANY
NEW ENGLAND INSURANCE COMPANY
NORTHLAND CASUALTY COMPANY
NORTHLAND INSURANCE COMPANY
NUTMEG INSURANCE COMPANY
ODYSSEY REINSURANCE COMPANY
PHL VARIABLE INSURANCE COMPANY
PRUDENTIAL RETIREMENT INSURANCE AND ANNUITY
COMPANY
R.V.I. AMERICA INSURANCE COMPANY
SENTINEL INSURANCE COMPANY, LTD.
SPARTA INSURANCE COMPANY
ST. PAUL FIRE AND MARINE INSURANCE COMPANY
ST. PAUL GUARDIAN INSURANCE COMPANY
ST. PAUL MERCURY INSURANCE COMPANY
ST. PAUL PROTECTIVE INSURANCE COMPANY
TALCOTT RESOLUTION LIFE AND ANNUITY INSURANCE
COMPANY
TALCOTT RESOLUTION LIFE INSURANCE COMPANY
THE AUTOMOBILE INSURANCE COMPANY OF HARTFORD,
CONNECTICUT
THE CHARTER OAK FIRE INSURANCE COMPANY
THE HARTFORD STEAM BOILER INSPECTION AND
INSURANCE COMPANY
THE HARTFORD STEAM BOILER INSPECTION AND
INSURANCE COMPANY OF CONNECTICUT
THE PHOENIX INSURANCE COMPANY
THE STANDARD FIRE INSURANCE COMPANY
THE TRAVELERS CASUALTY COMPANY
THE TRAVELERS HOME AND MARINE INSURANCE
COMPANY
THE TRAVELERS INDEMNITY COMPANY
THE TRAVELERS INDEMNITY COMPANY OF AMERICA
THE TRAVELERS INDEMNITY COMPANY OF CONNECTICUT
TRAVCO INSURANCE COMPANY
TRAVELERS CASUALTY AND SURETY COMPANY
TRAVELERS CASUALTY AND SURETY COMPANY OF
AMERICA
TRAVELERS CASUALTY COMPANY OF CONNECTICUT
TRAVELERS CASUALTY INSURANCE COMPANY OF
AMERICA
TRAVELERS COMMERCIAL CASUALTY COMPANY
TRAVELERS COMMERCIAL INSURANCE COMPANY
TRAVELERS CONSTITUTION STATE INSURANCE
COMPANY
TRAVELERS PERSONAL INSURANCE COMPANY
TRAVELERS PERSONAL SECURITY INSURANCE COMPANY
TRAVELERS PROPERTY CASUALTY COMPANY OF
AMERICA
TRAVELERS PROPERTY CASUALTY INSURANCE COMPANY
TRUMBULL INSURANCE COMPANY
UNITED STATES FIDELITY AND GUARANTY COMPANY
UNITEDHEALTHCARE INSURANCE COMPANY
VANTIS LIFE INSURANCE COMPANY
VOYA RETIREMENT INSURANCE AND ANNUITY COMPANY
DC - DISTRICT OF COLUMBIA
AMALGAMATED CASUALTY INSURANCE COMPANY
AMERICAS INSURANCE COMPANY
COPIC A RISK RETENTION GROUP
DE - DELAWARE
27
ACCELERANT NATIONAL INSURANCE COMPANY
ADMIRAL INDEMNITY COMPANY
ALLIED WORLD SPECIALTY INSURANCE COMPANY
AMERICAN ALTERNATIVE INSURANCE CORPORATION
AMERICAN BUSINESS & MERCANTILE INSURANCE
MUTUAL, INC.
AMERICAN SECURITY INSURANCE COMPANY
AMTRUST INSURANCE COMPANY
ARCH REINSURANCE COMPANY
ARROWOOD INDEMNITY COMPANY
ATHENE ANNUITY & LIFE ASSURANCE COMPANY
AUTO-OWNERS SPECIALTY INSURANCE COMPANY
BERKLEY INSURANCE COMPANY
BLACKBOARD INSURANCE COMPANY
BRIGHTHOUSE LIFE INSURANCE COMPANY
CENTRE INSURANCE COMPANY
COLISEUM REINSURANCE COMPANY
COREPOINTE INSURANCE COMPANY
CORPORATE SOLUTIONS LIFE REINSURANCE COMPANY
CRUM & FORSTER INDEMNITY COMPANY
DELAWARE AMERICAN LIFE INSURANCE COMPANY
DELAWARE LIFE INSURANCE COMPANY
DELTA DENTAL INSURANCE COMPANY
DENTEGRA INSURANCE COMPANY
DIGITAL EDGE INSURANCE COMPANY
ENDURANCE AMERICAN INSURANCE COMPANY
ENDURANCE ASSURANCE CORPORATION
EVEREST DENALI INSURANCE COMPANY
EVEREST NATIONAL INSURANCE COMPANY
EVEREST PREMIER INSURANCE COMPANY
EVEREST REINSURANCE COMPANY
EXECUTIVE RISK INDEMNITY INC.
FIREMEN'S INSURANCE COMPANY OF WASHINGTON, DC
FIRST NONPROFIT INSURANCE COMPANY
FREESTONE INSURANCE COMPANY (FKA DALLAS
NATIONAL INSURANCE COMPANY)
GENERAL REINSURANCE CORPORATION
GENERAL STAR NATIONAL INSURANCE COMPANY
GENESIS INSURANCE COMPANY
GENWORTH LIFE INSURANCE COMPANY
GREENWICH INSURANCE COMPANY
GUARDIAN INSURANCE & ANNUITY COMPANY, INC
GUGGENHEIM LIFE AND ANNUITY COMPANY
HUDSON INSURANCE COMPANY
INDEPENDENCE AMERICAN INSURANCE COMPANY
INDEPENDENCE LIFE AND ANNUITY COMPANY
KNIGHTBROOK INSURANCE COMPANY
LYNDON SOUTHERN INSURANCE COMPANY
MAGELLAN LIFE INSURANCE COMPANY
MARKEL GLOBAL REINSURANCE COMPANY
METROMILE INSURANCE COMPANY
MIDWEST EMPLOYERS CASUALTY COMPANY
MILFORD CASUALTY INSURANCE COMPANY
MUNICH REINSURANCE AMERICA, INC.
NEW YORK LIFE INSURANCE AND ANNUITY CORPORATION
NEXT INSURANCE US COMPANY
PARK AVENUE LIFE INSURANCE COMPANY
PARTNERRE AMERICA INSURANCE COMPANY
ROOT PROPERTY & CASUALTY INSURANCE COMPANY
SCOR GLOBAL LIFE AMERICAS REINSURANCE COMPANY
SCOR GLOBAL LIFE REINSURANCE COMPANY OF
DELAWARE
SCOTTISH RE (U.S.), INC.
SECURITY NATIONAL INSURANCE COMPANY
STANDARD GUARANTY INSURANCE COMPANY
STARSTONE NATIONAL INSURANCE COMPANY
TECHNOLOGY INSURANCE COMPANY, INC.
THE PENN INSURANCE AND ANNUITY COMPANY
TOA REINSURANCE COMPANY OF AMERICA
TOGGLE INSURANCE COMPANY
UNITED STATES FIRE INSURANCE COMPANY
WESCO INSURANCE COMPANY
WILMINGTON INSURANCE COMPANY
WORK FIRST CASUALTY COMPANY
XL INSURANCE AMERICA, INC.
XL SPECIALTY INSURANCE COMPANY
FL - FLORIDA
ACCREDITED SURETY AND CASUALTY COMPANY, INC.
AMERICAN BANKERS INSURANCE COMPANY OF FLORIDA
AMERICAN BANKERS LIFE ASSURANCE COMPANY OF
FLORIDA
AMERICAN FAMILY HOME INSURANCE COMPANY
AMERICAN FIDELITY LIFE INSURANCE COMPANY
AMERICAN HERITAGE LIFE INSURANCE COMPANY
AMERICAN SOUTHERN HOME INSURANCE COMPANY
AMERICAN STRATEGIC INSURANCE CORP
ASHMERE INSURANCE COMPANY
BANKERS INSURANCE COMPANY
CHICAGO TITLE INSURANCE COMPANY
COMMONWEALTH LAND TITLE INSURANCE COMPANY
CONTINENTAL HERITAGE INSURANCE COMPANY
COURTESY INSURANCE COMPANY
DEPENDABLE PROTECTIVE MUTUAL RISK RETENTION
GROUP, INC.
EMPLOYERS ASSURANCE COMPANY
EMPLOYERS PREFERRED INSURANCE COMPANY
FCCI INSURANCE COMPANY
FIDELITY NATIONAL TITLE INSURANCE COMPANY
FIRST COLONIAL INSURANCE COMPANY
FLORIDA SPECIALTY INSURANCE COMPANY
FRANK WINSTON CRUM INSURANCE COMPANY
HANNOVER LIFE REASSURANCE COMPANY OF AMERICA
INSURANCE COMPANY OF THE AMERICAS
LEXINGTON NATIONAL INSURANCE CORPORATION
NGM INSURANCE COMPANY
OLD REPUBLIC NATIONAL TITLE INSURANCE COMPANY
PEACHTREE CASUALTY INSURANCE COMPANY
PRIVILEGE UNDERWRITERS RECIPROCAL EXCHANGE
REPUBLIC MORTGAGE ASSURANCE COMPANY
ROCHE SURETY AND CASUALTY COMPANY, INC.
28
SAFEPORT INSURANCE COMPANY
SECURITY FIRST INSURANCE COMPANY
SHELTERPOINT INSURANCE COMPANY
STAR CASUALTY INSURANCE COMPANY
U S LEGAL SERVICES INC
UNITED AUTOMOBILE INSURANCE COMPANY
VAULT RECIPROCAL EXCHANGE
GA - GEORGIA
BANKERS FIDELITY ASSURANCE COMPANY
BANKERS FIDELITY LIFE INSURANCE COMPANY
INSURANCE COMPANY OF THE SOUTH
LIFE OF THE SOUTH INSURANCE COMPANY
MAG MUTUAL INSURANCE COMPANY
MUNICH AMERICAN REASSURANCE COMPANY
MUNICH RE US LIFE CORPORATION
SENIOR LIFE INSURANCE COMPANY
STATE MUTUAL INSURANCE COMPANY
HI - HAWAII
NEWPORT MUTUAL INSURANCE RISK RETENTION
GROUP, INC.
PACIFIC GUARDIAN LIFE INSURANCE CO., LTD.
THE MUTUAL RISK RETENTION GROUP, INC.
IA - IOWA
ACADIA INSURANCE COMPANY
ACCORDIA LIFE AND ANNUITY COMPANY
ADDISON INSURANCE COMPANY
AGRI GENERAL INSURANCE COMPANY
ALLIED PROPERTY & CASUALTY INSURANCE COMPANY
AMCO INSURANCE COMPANY
AMERICAN EQUITY INVESTMENT LIFE INSURANCE
COMPANY
AMERICAN REPUBLIC CORP INSURANCE COMPANY
AMERICAN REPUBLIC INSURANCE COMPANY
ARAG INSURANCE COMPANY
ATHENE ANNUITY AND LIFE COMPANY
BERKLEY CASUALTY COMPANY
BERKLEY LIFE AND HEALTH INSURANCE COMPANY
BERKLEY NATIONAL INSURANCE COMPANY
BERKLEY REGIONAL INSURANCE COMPANY
BETTERLIFE
CAROLINA CASUALTY INSURANCE COMPANY
CENTURION LIFE INSURANCE COMPANY
CHIRON INSURANCE COMPANY
CLERMONT INSURANCE COMPANY
CMFG LIFE INSURANCE COMPANY
CONTINENTAL WESTERN INSURANCE COMPANY
COOPORTUNITY HEALTH
CUMIS INSURANCE SOCIETY, INC.
DEPOSITORS INSURANCE COMPANY
EAGLE LIFE INSURANCE COMPANY
EMC NATIONAL LIFE COMPANY
EMC PROPERTY & CASUALTY COMPANY
EMCASCO INSURANCE COMPANY
EMPLOYERS MUTUAL CASUALTY COMPANY
FARM BUREAU LIFE INSURANCE COMPANY
FARM BUREAU PROPERTY & CASUALTY INSURANCE
COMPANY
FARMERS MUTUAL HAIL INSURANCE COMPANY OF IOWA
FIDELITY & GUARANTY LIFE INSURANCE COMPANY
FIDELITY AND GUARANTY INSURANCE COMPANY
FMH AG RISK INSURANCE COMPANY
GREAT PLAINS CASUALTY INC
GREAT WESTERN INSURANCE COMPANY
GRINNELL MUTUAL REINSURANCE COMPANY
GRINNELL SELECT INSURANCE COMPANY
GUARANTY INCOME LIFE INSURANCE COMPANY
GUIDEONE AMERICA INSURANCE COMPANY
GUIDEONE ELITE INSURANCE COMPANY
GUIDEONE INSURANCE COMPANY
GUIDEONE SPECIALTY INSURANCE COMPANY
HOMESTEADERS LIFE COMPANY
IMT INSURANCE COMPANY
INTREPID INSURANCE COMPANY
KEY RISK INSURANCE COMPANY
MAGELLAN COMPLETE CARE OF IOWA INC
MEDICAL ASSOCIATES HEALTH PLAN, INC.
MEDICO CORP LIFE INSURANCE COMPANY
MEDICO INSURANCE COMPANY
MEDICO LIFE AND HEALTH INSURANCE COMPANY
MEMBERS LIFE INSURANCE COMPANY
MERCHANTS BONDING COMPANY (MUTUAL)
MERCHANTS NATIONAL BONDING INC
MIDLAND NATIONAL LIFE INSURANCE COMPANY
MIDWEST FAMILY ADVANTAGE INSURANCE COMPANY
MIDWEST FAMILY MUTUAL INSURANCE COMPANY
MILBANK INSURANCE COMPANY
NATIONWIDE AGRIBUSINESS INSURANCE COMPANY
NCMIC INSURANCE COMPANY
NIPPON LIFE INSURANCE COMPANY OF AMERICA
NORTH AMERICAN COMPANY FOR LIFE AND HEALTH
INSURANCE
PHARMACISTS MUTUAL INSURANCE COMPANY
PLAZA INSURANCE COMPANY
PRINCIPAL LIFE INSURANCE COMPANY
PRINCIPAL NATIONAL LIFE INSURANCE COMPANY
PROFESSIONAL SOLUTIONS INSURANCE COMPANY
RIVERPORT INSURANCE COMPANY
STARNET INSURANCE COMPANY
STATE AUTO PROPERTY & CASUALTY INSURANCE
COMPANY
SYMETRA LIFE INSURANCE COMPANY
SYMETRA NATIONAL LIFE INSURANCE COMPANY
TOYOTA MOTOR INSURANCE COMPANY
TRANSAMERICA CASUALTY INSURANCE COMPANY
TRANSAMERICA LIFE INSURANCE COMPANY
TRANSAMERICA PREMIER LIFE INSURANCE COMPANY
TRI-STATE INSURANCE COMPANY OF MINNESOTA
UNION INSURANCE COMPANY
UNION INSURANCE COMPANY OF PROVIDENCE
29
UNITED FIRE & CASUALTY COMPANY
UNITED LIFE INSURANCE COMPANY
VENERABLE INSURANCE AND ANNUITY COMPANY
WADENA INSURANCE COMPANY
WESTERN AGRICULTURAL INSURANCE COMPANY
ID - IDAHO
UNITED HERITAGE LIFE INSURANCE COMPANY
IL - ILLINOIS
4 EVER LIFE INSURANCE COMPANY
ACIG INSURANCE COMPANY
ACSTAR INSURANCE COMPANY
AFFIRMATIVE INSURANCE COMPANY
AGCS MARINE INSURANCE COMPANY
AIG ASSURANCE COMPANY
AIG PROPERTY CASUALTY COMPANY
ALAMANCE INSURANCE COMPANY
ALLIANZ GLOBAL RISKS US INSURANCE COMPANY
ALLSTATE ASSURANCE COMPANY
ALLSTATE FIRE AND CASUALTY INSURANCE COMPANY
ALLSTATE INDEMNITY COMPANY
ALLSTATE INSURANCE COMPANY
ALLSTATE LIFE INSURANCE COMPANY
ALLSTATE NORTHBROOK INDEMNITY COMPANY
ALLSTATE PROPERTY AND CASUALTY INSURANCE
COMPANY
ALLSTATE VEHICLE AND PROPERTY INSURANCE
COMPANY
AMERICAN SERVICE INSURANCE COMPANY, INC.
AMERICAN ZURICH INSURANCE COMPANY
AMEX ASSURANCE COMPANY
ARGONAUT GREAT CENTRAL INSURANCE COMPANY
ARGONAUT INSURANCE COMPANY
ARGONAUT-MIDWEST INSURANCE COMPANY
AXIS INSURANCE COMPANY
BANKERS LIFE AND CASUALTY COMPANY
BITCO GENERAL INSURANCE CORPORATION
BITCO NATIONAL INSURANCE COMPANY
CATHOLIC HOLY FAMILY SOCIETY
CATHOLIC ORDER OF FORESTERS
CHICAGO INSURANCE COMPANY
CLEAR BLUE INSURANCE COMPANY
CLEARCOVER INSURANCE COMPANY
COLONIAL AMERICAN CASUALTY & SURETY COMPANY
COLUMBIAN LIFE INSURANCE COMPANY
COMBINED INSURANCE COMPANY OF AMERICA
CONTINENTAL CASUALTY COMPANY
CONTRACTORS BONDING AND INSURANCE COMPANY
COUNTRY CASUALTY INSURANCE COMPANY
COUNTRY INVESTORS LIFE ASSURANCE COMPANY
COUNTRY LIFE INSURANCE COMPANY
COUNTRY MUTUAL INSURANCE COMPANY
COUNTRY PREFERRED INSURANCE COMPANY
CSA FRATERNAL LIFE
DEARBORN LIFE INSURANCE COMPANY
DEERFIELD INSURANCE COMPANY
DIAMOND INSURANCE COMPANY
ECONOMY FIRE & CASUALTY COMPANY
ECONOMY PREFERRED INSURANCE COMPANY
ECONOMY PREMIER ASSURANCE COMPANY
EDUCATORS LIFE INSURANCE COMPANY OF AMERICA
ELCO MUTUAL LIFE AND ANNUITY
EMPIRE FIRE AND MARINE INSURANCE COMPANY
ENCOMPASS INDEMNITY COMPANY
ENCOMPASS INSURANCE COMPANY
EQUITRUST LIFE INSURANCE COMPANY
ESURANCE INSURANCE COMPANY
ESURANCE INSURANCE COMPANY OF NEW JERSEY
ESURANCE PROPERTY AND CASUALTY INSURANCE
COMPANY
FEDERAL LIFE INSURANCE COMPANY
FIDELITY LIFE ASSOCIATION A LEGAL RESERVE LIFE
INSURANCE COMPANY
FIRST FINANCIAL INSURANCE COMPANY
FLORISTS' MUTUAL INSURANCE COMPANY
FORTRESS INSURANCE COMPANY
GATEWAY INSURANCE COMPANY
GRANITE STATE INSURANCE COMPANY
GUARANTEE TRUST LIFE INSURANCE COMPANY
HARCO NATIONAL INSURANCE COMPANY
HARTFORD INSURANCE COMPANY OF ILLINOIS
HCSC INSURANCE SERVICES COMPANY
HDI GLOBAL INSURANCE COMPANY
HEALTH ALLIANCE - MIDWEST, INC.
HEALTH CARE SERVICE CORPORATION, A MUTUAL LEGAL
RESERVE COMPANY
HISCOX INSURANCE COMPANY INC.
HORACE MANN INSURANCE COMPANY
HORACE MANN LIFE INSURANCE COMPANY
HORACE MANN PROPERTY & CASUALTY INSURANCE
COMPANY
HUMANA BENEFIT PLAN OF ILLINOIS, INC.
ILLINOIS MUTUAL LIFE INSURANCE COMPANY
ILLINOIS NATIONAL INSURANCE CO.
INDEPENDENT ORDER OF VIKINGS
INSURANCE COMPANY OF ILLINOIS
IRONSHORE INDEMNITY INC.
ISMIE MUTUAL INSURANCE COMPANY
LANCER INSURANCE COMPANY
LIBERTY INSURANCE CORPORATION
LIBERTY INSURANCE UNDERWRITERS INC.
LINCOLN HERITAGE LIFE INSURANCE COMPANY
LM GENERAL INSURANCE COMPANY
LM INSURANCE CORPORATION
MARKEL INSURANCE COMPANY
MERASTAR INSURANCE COMPANY
MIDWEST INSURANCE COMPANY
MILLERS FIRST INSURANCE COMPANY, IN REHABILITATION
MODERN WOODMEN OF AMERICA
MUTUAL TRUST LIFE INSURANCE COMPANY, A PAN-
AMERICAN LIFE INSURANCE GROUP STOCK COMPANY
30
NATIONAL CATHOLIC SOCIETY OF FORESTERS
NATIONAL FIRE INSURANCE COMPANY OF HARTFORD
NATIONAL SURETY CORPORATION
NEW HAMPSHIRE INSURANCE COMPANY
OLD REPUBLIC GENERAL INSURANCE CORPORATION
OLD REPUBLIC LIFE INSURANCE COMPANY
OLD REPUBLIC SECURITY ASSURANCE COMPANY
ONECIS INSURANCE COMPANY
PEERLESS INDEMNITY INSURANCE COMPANY
PEKIN LIFE INSURANCE COMPANY
POLISH NATIONAL ALLIANCE OF THE US OF NA
POLISH ROMAN CATHOLIC UNION OF AMERICA
POLISH WOMEN'S ALLIANCE OF AMERICA, IN
REHABILITATION
PROASSURANCE INSURANCE COMPANY OF AMERICA
PUBLIC SERVICE INSURANCE COMPANY
RELIANCE STANDARD LIFE INSURANCE COMPANY
RESERVE NATIONAL INSURANCE COMPANY
RESOURCE LIFE INSURANCE COMPANY
RESPONSE INSURANCE COMPANY
RESPONSE WORLDWIDE INSURANCE COMPANY
RLI INSURANCE COMPANY
ROYAL NEIGHBORS OF AMERICA
SAFECO INSURANCE COMPANY OF ILLINOIS
SAFETY FIRST INSURANCE COMPANY
SAFEWAY INSURANCE COMPANY
SPECIALTY RISK OF AMERICA
SPINNAKER INSURANCE COMPANY
STATE FARM FIRE AND CASUALTY COMPANY
STATE FARM GENERAL INSURANCE COMPANY
STATE FARM HEALTH INSURANCE COMPANY
STATE FARM LIFE INSURANCE COMPANY
STATE FARM MUTUAL AUTOMOBILE INSURANCE
COMPANY
STERLING LIFE INSURANCE COMPANY
TEACHERS INSURANCE COMPANY
THE FIDELITY AND DEPOSIT COMPANY OF MARYLAND
THE FIRST LIBERTY INSURANCE CORPORATION
THE INSURANCE COMPANY OF THE STATE OF
PENNSYLVANIA
TRANSGUARD INSURANCE COMPANY OF AMERICA, INC
TRANSPORTATION INSURANCE COMPANY
TRUASSURE INSURANCE COMPANY
TRUSTMARK INSURANCE COMPANY
TRUSTMARK LIFE INSURANCE COMPANY
UNITED INSURANCE COMPANY OF AMERICA
UNITED NATIONAL LIFE INSURANCE COMPANY OF
AMERICA
UNITED SECURITY HEALTH AND CASUALTY INSURANCE
COMPANY
UNITEDHEALTHCARE INSURANCE COMPANY OF AMERICA
UNIVERSAL UNDERWRITERS INSURANCE COMPANY
UNIVERSAL UNDERWRITERS OF TEXAS INSURANCE
COMPANY
VIRGINIA SURETY COMPANY, INC.
WARNER INSURANCE COMPANY
WILCAC LIFE INSURANCE COMPANY
ZURICH AMERICAN INSURANCE COMPANY OF ILLINOIS
ZURICH AMERICAN LIFE INSURANCE COMPANY
IN - INDIANA
ALL SAVERS INSURANCE COMPANY
AMERICAN AGRICULTURAL INSURANCE COMPANY
AMERICAN ECONOMY INSURANCE COMPANY
AMERICAN INCOME LIFE INSURANCE COMPANY
AMERICAN INTER-FIDELITY EXCHANGE
AMERICAN SPECIALTY HEALTH INSURANCE COMPANY
AMERICAN STATES INSURANCE COMPANY
AMERICAN STATES PREFERRED INSURANCE COMPANY
AMERICAN SURETY COMPANY
AMERICAN UNITED LIFE INSURANCE COMPANY
ANTHEM INSURANCE COMPANIES, INC.
ANTHEM LIFE INSURANCE COMPANY
BROTHERHOOD MUTUAL INSURANCE COMPANY
CGB INSURANCE COMPANY
CHUBB NATIONAL INSURANCE COMPANY
DIAMOND STATE INSURANCE COMPANY
EVERENCE ASSOCIATION INC
EVERENCE INSURANCE COMPANY
FEDERAL INSURANCE COMPANY
FIRST PENN-PACIFIC LIFE INSURANCE COMPANY
FORETHOUGHT LIFE INSURANCE COMPANY
FRESENIUS HEALTH PLANS INSURANCE COMPANY
GOLDEN RULE INSURANCE COMPANY
GRAIN DEALERS MUTUAL INSURANCE COMPANY
GREAT NORTHERN INSURANCE COMPANY
HARTFORD CASUALTY INSURANCE COMPANY
HARTFORD INSURANCE COMPANY OF THE MIDWEST
HCC LIFE INSURANCE COMPANY
HEARTLAND NATIONAL LIFE INSURANCE COMPANY
INDIANA LUMBERMENS MUTUAL INSURANCE COMPANY
INFINITY INSURANCE COMPANY
LM PROPERTY AND CASUALTY INSURANCE COMPANY
MIDWESTERN UNITED LIFE INSURANCE COMPANY
MONROE GUARANTY INSURANCE COMPANY
NATIONAL INSURANCE ASSOCIATION
NATIONAL TRUST INSURANCE COMPANY
PACIFICARE LIFE AND HEALTH INSURANCE COMPANY
PROPERTY AND CASUALTY INSURANCE COMPANY OF
HARTFORD
PROPERTY-OWNERS INSURANCE COMPANY
PROTECTIVE INSURANCE COMPANY
RENAISSANCE LIFE & HEALTH INSURANCE COMPANY OF
AMERICA
ROCK RIDGE INSURANCE COMPANY
SAFECO INSURANCE COMPANY OF INDIANA
SAGAMORE INSURANCE COMPANY
STANDARD LIFE INSURANCE COMPANY OF INDIANA
STERLING INVESTORS LIFE INSURANCE COMPANY
THE LINCOLN NATIONAL LIFE INSURANCE COMPANY
THE MEDICAL PROTECTIVE COMPANY
THE STATE LIFE INSURANCE COMPANY
31
TWIN CITY FIRE INSURANCE COMPANY
UNICARE LIFE & HEALTH INSURANCE COMPANY
UNITED HOME LIFE INSURANCE COMPANY
UNIVERSAL FIRE & CASUALTY INSURANCE COMPANY
WASHINGTON NATIONAL INSURANCE COMPANY
WELLFLEET INSURANCE COMPANY
WEST AMERICAN INSURANCE COMPANY
WILCO LIFE INSURANCE COMPANY
KS - KANSAS
ALLIANCE INDEMNITY COMPANY
ALLIANCE INSURANCE COMPANY, INC.
AMERICAN SOUTHERN INSURANCE COMPANY
ARCH LIFE INSURANCE COMPANY OF AMERICA
ARMED FORCES INSURANCE EXCHANGE
BEARING MIDWEST CASUALTY COMPANY
BENCHMARK INSURANCE COMPANY
EMPLOYERS REASSURANCE CORPORATION
FARMERS ALLIANCE MUTUAL INSURANCE COMPANY
FEDERATED RURAL ELECTRIC INSURANCE EXCHANGE
HERITAGE CASUALTY INSURANCE COMPANY
HORIZON MIDWEST CASUALTY COMPANY
KANSAS MEDICAL MUTUAL INSURANCE COMPANY
MIDWEST BUILDERS CASUALTY MUTUAL COMPANY
MUTUALAID EXCHANGE
NASSAU LIFE INSURANCE COMPANY OF KANSAS
OLD UNITED CASUALTY COMPANY
SECURITY BENEFIT LIFE INSURANCE COMPANY
SURENCY LIFE & HEALTH INSURANCE CO.
THE AMERICAN HOME LIFE INSURANCE COMPANY
UNION FIDELITY LIFE INSURANCE COMPANY
UNION SECURITY INSURANCE COMPANY
UPLAND MUTUAL INSURANCE, INC.
US ALLIANCE LIFE AND SECURITY COMPANY
KY - KENTUCKY
CHA HMO INC.
CITIZENS SECURITY LIFE INSURANCE COMPANY
HORNBEAM INSURANCE COMPANY
HUMANA HEALTH PLAN, INC.
INVESTORS HERITAGE LIFE INSURANCE COMPANY
WELLCARE HEALTH INSURANCE COMPANY OF
KENTUCKY, INC.
LA - LOUISIANA
PAN-AMERICAN ASSURANCE COMPANY
PAN-AMERICAN LIFE INSURANCE COMPANY
T.H.E. INSURANCE COMPANY
THE GRAY INSURANCE COMPANY
MA - MASSACHUSETTS
BERKSHIRE LIFE INSURANCE COMPANY OF AMERICA
BOSTON MUTUAL LIFE INSURANCE COMPANY
CENTRE LIFE INSURANCE COMPANY
COFACE NORTH AMERICA INSURANCE COMPANY
COMMONWEALTH ANNUITY AND LIFE INSURANCE
COMPANY
ELECTRIC INSURANCE COMPANY
FIRST ALLMERICA FINANCIAL LIFE INSURANCE COMPANY
JOHN HANCOCK LIFE & HEALTH INSURANCE COMPANY
LIBERTY MUTUAL INSURANCE COMPANY
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
MONARCH LIFE INSURANCE COMPANY
NEW ENGLAND LIFE INSURANCE COMPANY
SUPREME COUNCIL OF THE ROYAL ARCANUM
THE PAUL REVERE LIFE INSURANCE COMPANY
THE SAVINGS BANK MUTUAL LIFE INSURANCE COMPANY
OF MASSACHUSETTS
MD - MARYLAND
ACA FINANCIAL GUARANTY CORPORATION
ASSURED GUARANTY CORP.
ATRADIUS TRADE CREDIT INSURANCE, INC.
AVEMCO INSURANCE COMPANY
BALTIMORE LIFE INSURANCE COMPANY
BANNER LIFE INSURANCE COMPANY
EULER HERMES NORTH AMERICA INSURANCE COMPANY
PROFESSIONALS ADVOCATE INSURANCE COMPANY
RENAISSANCE REINSURANCE US INC
UNION LABOR LIFE INSURANCE COMPANY
ME - MAINE
STARMOUNT LIFE INSURANCE COMPANY
UNUM INSURANCE COMPANY
UNUM LIFE INSURANCE COMPANY OF AMERICA
MI - MICHIGAN
AAA LIFE INSURANCE COMPANY
ACCIDENT FUND GENERAL INSURANCE COMPANY
ACCIDENT FUND INSURANCE COMPANY OF AMERICA
ACCIDENT FUND NATIONAL INSURANCE COMPANY
ALLMERICA FINANCIAL BENEFIT INSURANCE COMPANY
AMERICAN PHYSICIANS ASSURANCE CORPORATION
AMERICAN ROAD INSURANCE COMPANY
AMERISURE INSURANCE COMPANY
AMERISURE MUTUAL INSURANCE COMPANY (A
STOCK COMPANY)
AMERISURE PARTNERS INSURANCE COMPANY
AMERITRUST INSURANCE CORPORATION
ANSUR AMERICA INSURANCE COMPANY
AUTO CLUB GROUP INSURANCE COMPANY
AUTO CLUB INSURANCE ASSOCIATION
AUTO CLUB LIFE INSURANCE COMPANY
AUTO CLUB PROPERTY-CASUALTY INSURANCE COMPANY
AUTO-OWNERS INSURANCE COMPANY
AUTO-OWNERS LIFE INSURANCE COMPANY
CHEROKEE INSURANCE COMPANY
CIM INSURANCE CORPORATION
CITIZENS INSURANCE COMPANY OF AMERICA
FOREMOST INSURANCE COMPANY GRAND RAPIDS,
MICHIGAN
32
FOREMOST PROPERTY AND CASUALTY INSURANCE
COMPANY
FOREMOST SIGNATURE INSURANCE COMPANY
FORTUITY INSURANCE COMPANY
FRANKENMUTH MUTUAL INSURANCE COMPANY
GLEANER LIFE INSURANCE SOCIETY
HOME-OWNERS INSURANCE COMPANY
JACKSON NATIONAL LIFE INSURANCE COMPANY
JOHN HANCOCK LIFE INSURANCE COMPANY (USA)
LIBERTY UNION LIFE ASSURANCE COMPANY
LIFESECURE INSURANCE CO.
LOCOMOTIVE ENGINEERS & CONDUCTORS MUTUAL
PROTECTIVE ASSOCIATION
MEMBERSELECT INSURANCE COMPANY
MHA INSURANCE COMPANY
MIC GENERAL INSURANCE CORPORATION
MIC PROPERTY AND CASUALTY INSURANCE
CORPORATION
MICHIGAN MILLERS MUTUAL INSURANCE COMPANY
MOTORS INSURANCE CORPORATION
PAVONIA LIFE INSURANCE COMPANY OF MICHIGAN
PROASSURANCE CASUALTY COMPANY
PROCENTURY INSURANCE COMPANY
STAR INSURANCE COMPANY
SUN LIFE AND HEALTH INSURANCE COMPANY (U.S.)
THE GUARANTEE COMPANY OF NORTH AMERICA USA
THE UNITED STATES BUSINESS OF THE CANADA LIFE
ASSURANCE COMPANY
THE UNITED STATES BUSINESS OF THE GREAT-WEST
LIFE ASSURANCE COMPANY
UNITED STATES BRANCH OF THE SUN LIFE ASSURANCE
COMPANY OF CANADA
US HEALTH AND LIFE INSURANCE COMPANY
WHITE PINE INSURANCE COMPANY
WILLIAMSBURG NATIONAL INSURANCE COMPANY
WOMAN'S LIFE INSURANCE SOCIETY
MN - MINNESOTA
ALLIANZ LIFE INSURANCE COMPANY OF NORTH AMERICA
AMERICAN COMPENSATION INSURANCE COMPANY
AUSTIN MUTUAL INSURANCE COMPANY
BLOOMINGTON COMPENSATION INSURANCE COMPANY
CATHOLIC WORKMAN
FEDERATED LIFE INSURANCE COMPANY
FEDERATED MUTUAL INSURANCE COMPANY
FEDERATED RESERVE INSURANCE COMPANY
FEDERATED SERVICE INSURANCE COMPANY
GRANITE RE, INC.
GREAT NORTHWEST INSURANCE COMPANY
HEALTHPARTNERS INSURANCE COMPANY
MEDICA INSURANCE COMPANY
MII LIFE INSURANCE, INCORPORATED
MINNESOTA LAWYERS MUTUAL INSURANCE COMPANY
MINNESOTA LIFE INSURANCE COMPANY
MMIC INSURANCE INC
NAU COUNTRY INSURANCE COMPANY
NORTH STAR GENERAL INSURANCE COMPANY
NORTH STAR MUTUAL INSURANCE COMPANY
PIONEER SPECIALTY INSURANCE COMPANY
PREFERREDONE INSURANCE COMPANY
RELIASTAR LIFE INSURANCE COMPANY
RIVERSOURCE LIFE INSURANCE COMPANY
RURAL COMMUNITY INSURANCE COMPANY
SECURIAN CASUALTY COMPANY
SECURIAN LIFE INSURANCE COMPANY
SECURITY LIFE INSURANCE COMPANY OF AMERICA
SFM MUTUAL INSURANCE COMPANY
SFM SAFE INSURANCE COMPANY
SFM SELECT INSURANCE COMPANY
SONS OF NORWAY
WESTERN NATIONAL MUTUAL INSURANCE COMPANY
WILTON REASSURANCE COMPANY
MO - MISSOURI
AGENTS NATIONAL TITLE INSURANCE COMPANY
AMERICAN AUTOMOBILE INSURANCE COMPANY
AMERICAN FINANCIAL SECURITY LIFE INSURANCE
COMPANY
AMERICAN NATIONAL GENERAL INSURANCE COMPANY
AMERICAN NATIONAL PROPERTY AND CASUALTY
COMPANY
ARCH INDEMNITY INSURANCE COMPANY
ARCH INSURANCE COMPANY
CAMERON NATIONAL INSURANCE COMPANY
CATERPILLAR INSURANCE COMPANY
CATERPILLAR LIFE INSURANCE COMPANY
COLUMBIA MUTUAL INSURANCE COMPANY
COVENTRY HEALTH AND LIFE INSURANCE COMPANY
ELIPS LIFE INSURANCE COMPANY
ESSENTIA INSURANCE COMPANY
FAMILY BENEFIT LIFE INSURANCE COMPANY
FIDELITY SECURITY LIFE INSURANCE COMPANY
FLETCHER REINSURANCE COMPANY
GENERAL AMERICAN LIFE INSURANCE COMPANY
KANSAS CITY LIFE INSURANCE COMPANY
LUMBERMEN'S UNDERWRITING ALLIANCE-U.S. EPPERSON
UNDERWRITING CO.,ATTY.
LUMICO LIFE INSURANCE COMPANY
NATIONAL FIRE AND INDEMNITY EXCHANGE
NATIONAL GENERAL ASSURANCE COMPANY
NATIONAL GENERAL INSURANCE COMPANY
NATIONAL GENERAL INSURANCE ONLINE INC
NEW HORIZONS INSURANCE COMPANY OF MISSOURI
OLD AMERICAN INSURANCE COMPANY
OZARK NATIONAL LIFE INSURANCE COMPANY
PROTECTIVE PROPERTY & CASUALTY INSURANCE
COMPANY
RGA REINSURANCE COMPANY
SAFETY NATIONAL CASUALTY CORPORATION
SHELTER GENERAL INSURANCE COMPANY
SHELTER LIFE INSURANCE COMPANY
SHELTER MUTUAL INSURANCE COMPANY
SUNSET LIFE INSURANCE COMPANY OF AMERICA
33
SWISS RE LIFE & HEALTH AMERICA INC.
THE BAR PLAN MUTUAL INSURANCE COMPANY
THE RELIABLE LIFE INSURANCE COMPANY
THE TRAVELERS PROTECTIVE ASSOCIATION OF AMERICA
TRADERS INSURANCE COMPANY
UNITEDHEALTHCARE OF THE MIDWEST, INC.
VANLINER INSURANCE COMPANY
WESTPORT INSURANCE CORPORATION
MS - MISSISSIPPI
INDEMNITY NATIONAL INSURANCE COMPANY
MT - MONTANA
ALPS PROPERTY & CASUALTY INSURANCE COMPANY
NC - NORTH CAROLINA
BANKERS LIFE INSURANCE COMPANY
COLORADO BANKERS LIFE INSURANCE COMPANY
DIRECT NATIONAL INSURANCE COMPANY
EAGLE BUILDERS INSURANCE COMPANY RISK
RETENTION GROUP INC
GENWORTH FINANCIAL ASSURANCE CORPORATION
GENWORTH MORTGAGE INSURANCE CORPORATION
GENWORTH MORTGAGE INSURANCE CORPORATION OF
NORTH CAROLINA
IMPERIAL FIRE AND CASUALTY INSURANCE COMPANY
INTEGON GENERAL INSURANCE CORPORATION
INTEGON INDEMNITY CORPORATION
INTEGON NATIONAL INSURANCE COMPANY
INVESTORS TITLE INSURANCE COMPANY
JET INSURANCE COMPANY
MEDICAL MUTUAL INSURANCE COMPANY OF NORTH
CAROLINA
NATIONAL FARMERS UNION PROPERTY AND CASUALTY
COMPANY
NEW SOUTH INSURANCE COMPANY
OCCIDENTAL FIRE AND CASUALTY COMPANY OF NORTH
CAROLINA
POSEIDON COMMERCIAL INSURANCE COMPANY, FKA
UNITED GUARANTY COMMERCIAL INSURANCE COMPANY
OF NORTH CAROLINA
REPUBLIC MORTGAGE GUARANTY INSURANCE
CORPORATION
REPUBLIC MORTGAGE INSURANCE COMPANY
UNITED GUARANTY RESIDENTIAL INSURANCE COMPANY
UNITED GUARANTY RESIDENTIAL INSURANCE COMPANY
OF NORTH CAROLINA
WILSHIRE INSURANCE COMPANY
ND - NORTH DAKOTA
GREAT DIVIDE INSURANCE COMPANY
PIONEER MUTUAL LIFE INSURANCE COMPANY
SURETY LIFE AND CASUALTY INSURANCE COMPANY
NE - NEBRASKA
5 STAR LIFE INSURANCE COMPANY
ABILITY INSURANCE COMPANY (FKA MEDICO LIFE) NAME
CHANGE 02/10/09
ACCEPTANCE CASUALTY INSURANCE COMPANY
ACCEPTANCE INDEMNITY INSURANCE COMPANY
ACCEPTANCE INSURANCE COMPANY
ALL LINES INTERLOCAL COOPERATIVE AGGREGATE POOL
(ALICAP)
AMERICAN FAMILY LIFE ASSURANCE COMPANY OF
COLUMBUS (AFLAC)
AMERICAN INTERSTATE INSURANCE COMPANY
AMERICAN LIFE & SECURITY CORP.
AMERIHEALTH NEBRASKA INC
AMERITAS LIFE INSURANCE CORP.
ASSURANCEAMERICA INSURANCE COMPANY
ASSURITY LIFE INSURANCE COMPANY
AZGUARD INSURANCE COMPANY
BATTLE CREEK MUTUAL INSURANCE COMPANY
BERKSHIRE HATHAWAY DIRECT INSURANCE COMPANY
BERKSHIRE HATHAWAY HOMESTATE INSURANCE
COMPANY
BERKSHIRE HATHAWAY LIFE INSURANCE COMPANY OF
NEBRASKA
BERKSHIRE HATHAWAY SPECIALTY INSURANCE
BLUE CROSS AND BLUE SHIELD OF NEBRASKA, INC.
BOONE AND ANTELOPE MUTUAL INSSURANCE COMPANY
CAPITOL CASUALTY COMPANY
CENSTAT CASUALTY COMPANY
CENTRAL STATES HEALTH AND LIFE CO. OF OMAHA
CENTRAL STATES INDEMNITY CO. OF OMAHA
CENTURION CASUALTY COMPANY
CLAY COUNTY MUTUAL INSURANCE COMPANY
COLUMBIA INSURANCE COMPANY
COLUMBIA NATIONAL INSURANCE COMPANY
COMMUNITY CARE HEALTH PLAN OF NEBRASKA, INC.
CONTINENTAL AMERICAN INSURANCE COMPANY
COVENTRY HEALTH CARE OF NEBRASKA, INC.
CSI LIFE INSURANCE COMPANY
DELTA DENTAL OF NEBRASKA
EMPLOYERS MUTUAL ACCEPTENCE COMPANY
FARMERS MUTUAL FIRE INSURANCE ASSOCIATION OF
SEWARD COUNTY
FARMERS MUTUAL INSURANCE COMPANY OF NEBRASKA
FARMERS MUTUAL UNITED INSURANCE COMPANY INC
FIRST AMERICAN TITLE INSURANCE COMPANY
FIRST LANDMARK LIFE INSURANCE COMPANY
FIRST NATIONAL LIFE INSURANCE COMPANY OF THE
U.S.A.
FIRST WYOMING LIFE INSURANCE COMPANY
FIRSTCOMP INSURANCE COMPANY
FOXTROT RE LLC
GEICO ADVANTAGE INSURANCE COMPANY
GEICO CASUALTY COMPANY
GEICO CHOICE INSURANCE COMPANY
GEICO GENERAL INSURANCE COMPANY
GEICO INDEMNITY COMPANY
GEICO MARINE INSURANCE COMPANY
GEICO SECURE INSURANCE COMPANY
GERMAN FARMERS MUTUAL ASSESSMENT INSURANCE
ASSOCIATION OF HALL COUNTY
34
GERMAN MUTUAL INSURANCE ASSOCIATION OF
NEBRASKA
GERMAN MUTUAL INSURANCE COMPANY OF DODGE
COUNTY NEBRASKA
GLOBE LIFE AND ACCIDENT INSURANCE COMPANY
GOOD SAMARITAN INSURANCE PLAN OF NEBRASKA INC
GOVERNMENT EMPLOYEES INSURANCE COMPANY
GRANGE MUTUAL INSURANCE COMPANY OF CUSTER
COUNTY
GREAT WEST CASUALTY COMPANY
HAYMARKET INSURANCE COMPANY
HEARTLANDPLAINS HEALTH
INLAND INSURANCE COMPANY
INSUREMAX INSURANCE COMPANY
KNOX COUNTY FARMERS MUTUAL INSURANCE COMPANY
INC
LEAGUE ASSOCIATION OF RISK MANAGEMENT
LENDERS PROTECTION ASSURANCE COMPANY RISK
RETENTION GROUP
LIBERTY NATIONAL LIFE INSURANCE COMPANY
LINCOLN BENEFIT LIFE COMPANY
MAGELLAN COMPLETE CARE OF NEBRASKA INC
MEDICARE ADVANTAGE INSURANCE COMPANY OF OMAHA
METROPOLITAN TOWER LIFE INSURANCE COMPANY
MOUNT VERNON SPECIALTY INSURANCE COMPANY
MUTUAL INSURANCE COMPANY OF SALINE & SEWARD
COUNTIES
MUTUAL OF OMAHA INSURANCE COMPANY
MUTUAL OF OMAHA MEDICARE ADVANTAGE COMPANY
NATIONAL INDEMNITY COMPANY
NEBRASKA ASSOCIATION OF RESOURCES DISTRICTS
INTERGOVERMENTAL RISK MGMT POOL ASSN
NEBRASKA COMMUNITY COLLEGE INSURANCE TRUST
NEBRASKA FARMERS MUTUAL REINSURANCE
ASSOCIATION
NEBRASKA INTERGOVERNMENTAL RISK MANAGEMENT
ASSOCIATION
NEBRASKA INTERGOVERNMENTAL RISK MANAGEMENT
ASSOCIATION II
NEBRASKA TOTAL CARE INC
NORFOLK MUTUAL INSURANCE COMPANY
NORTHERN NEBRASKA UNITED MUTUAL INSURANCE
COMPANY
OAK RIVER INSURANCE COMPANY
OLIVE BRANCH ASSESSMENT INSURANCE SOCIETY INC
OMAHA HEALTH INSURANCE COMPANY
OMAHA INSURANCE COMPANY
OMAHA NATIONAL INSURANCE COMPANY
OMAHA SUPPLEMENTAL INSURANCE COMPANY
OMNI DENTAL ASSOCIATES INC
PACIFIC LIFE INSURANCE COMPANY
PHYSICIANS LIFE INSURANCE COMPANY
PHYSICIANS MUTUAL INSURANCE COMPANY
PLATTE RIVER INSURANCE COMPANY
POLK AND BUTLER MUTUAL INSURANCE COMPANY
PREFERRED PROFESSIONAL INSURANCE COMPANY
PROSELECT INSURANCE COMPANY
RADNOR SPECIALTY INSURANCE COMPANY
REDWOOD FIRE AND CASUALTY INSURANCE COMPANY
SAPPHIRE EDGE INC
SCANDINAVIAN MUTUAL INSURANCE COMPANY
SCANDINAVIAN MUTUAL INSURANCE COMPANY OF POLK
COUNTY NEBRASKA
SILVER OAK CASUALTY, INC.
STONETRUST COMMERCIAL INSURANCE COMPANY
STONETRUST PREMIER CASUALTY INSURANCE COMPANY
SURETY LIFE INSURANCE COMPANY
TIER ONE INSURANCE COMPANY
UNITED AMERICAN INSURANCE COMPANY
UNITED CASUALTY AND SURETY INSURANCE COMPANY
UNITED HEALTHCARE OF THE MIDLANDS, INC.
UNITED OF OMAHA LIFE INSURANCE COMPANY
UNITED WORLD LIFE INSURANCE COMPANY
UNIVERSAL SURETY COMPANY
WASHINGTON COUNTY MUTUAL INSURANCE COMPANY
WEST COAST LIFE INSURANCE COMPANY
WESTERN UNITED MUTUAL INSURANCE ASSOCIATION
WOODMEN OF THE WORLD LIFE INSURANCE SOCIETY
YORK COUNTY FARMERS MUTUAL INSURANCE COMPANY
NH - NEW HAMPSHIRE
ALLIED WORLD INSURANCE COMPANY
ALLIED WORLD NATIONAL ASSURANCE COMPANY
ALLMERICA FINANCIAL ALLIANCE INSURANCE COMPANY
AMERICAN FIRE AND CASUALTY COMPANY
CAMPMED CASUALTY & INDEMNITY COMPANY, INC
FIRST NATIONAL INSURANCE COMPANY OF AMERICA
GENERAL INSURANCE COMPANY OF AMERICA
LIBERTY MUTUAL PERSONAL INSURANCE COMPANY
LINCOLN LIFE ASSURANCE COMPANY OF BOSTON
MASSACHUSETTS BAY INSURANCE COMPANY
MEMIC INDEMNITY COMPANY
NORTH AMERICAN ELITE INSURANCE COMPANY
NORTH AMERICAN SPECIALTY INSURANCE COMPANY
OHIO SECURITY INSURANCE COMPANY
PEERLESS INSURANCE COMPANY
RSUI INDEMNITY COMPANY
SAFECO INSURANCE COMPANY OF AMERICA
SAFECO NATIONAL INSURANCE COMPANY
STRATFORD INSURANCE COMPANY
THE HANOVER AMERICAN INSURANCE COMPANY
THE HANOVER INSURANCE COMPANY
THE MIDWESTERN INDEMNITY COMPANY
THE NETHERLANDS INSURANCE COMPANY
THE OHIO CASUALTY INSURANCE COMPANY
VERLAN FIRE INSURANCE COMPANY
WASHINGTON INTERNATIONAL INSURANCE COMPANY
NJ - NEW JERSEY
ALLEGHENY CASUALTY COMPANY
ATHOME INSURANCE COMPANY
CLOVER INSURANCE COMPANY
INTERNATIONAL FIDELITY INSURANCE COMPANY
35
MAPFRE INSURANCE COMPANY
SELECTIVE INSURANCE COMPANY OF AMERICA
THE NORTH RIVER INSURANCE COMPANY
THE PRUDENTIAL INSURANCE COMPANY OF AMERICA
WATFORD INSURANCE COMPANY
NM - NEW MEXICO
CONTINENTAL INDEMNITY COMPANY
ILLINOIS INSURANCE COMPANY
PENNSYLVANIA INSURANCE COMPANY
NV - NEVADA
EMPLOYERS INSURANCE COMPANY OF NEVADA
SIERRA HEALTH AND LIFE INSURANCE COMPANY, INC.
NY - NEW YORK
21ST CENTURY NORTH AMERICA INSURANCE COMPANY
AIU INSURANCE COMPANY
ALEA NORTH AMERICA INSURANCE COMPANY
ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
AMALGAMATED LIFE INSURANCE COMPANY
AMERICAN GUARANTEE AND LIABILITY INSURANCE
COMPANY
AMERICAN HOME ASSURANCE COMPANY
AMERICAN MEDICAL AND LIFE INSURANCE COMPANY
AMERICAN PET INSURANCE COMPANY
AMTRUST TITLE INSURANCE COMPANY
ASSURED GUARANTY MUNICIPAL CORP.
ATHENE ANNUITY & LIFE ASSURANCE COMPANY OF NEW
YORK
ATLANTIC SPECIALTY INSURANCE COMPANY
AXA INSURANCE COMPANY
AXIS REINSURANCE COMPANY
BERKSHIRE HATHAWAY ASSURANCE CORPORATION
BUILD AMERICA MUTUAL ASSURANCE COMPANY
CEDAR INSURANCE COMPANY
CERITY INSURANCE COMPANY
CHUBB INDEMNITY INSURANCE COMPANY
CHURCH INSURANCE COMPANY
CHURCH LIFE INSURANCE CORPORATION
COLUMBIAN MUTUAL LIFE INSURANCE COMPANY
COMMERCE AND INDUSTRY INSURANCE COMPANY
COMMERCIAL TRAVELERS LIFE INSURANCE COMPANY
COMPASS INSURANCE COMPANY
CONSTITUTION INSURANCE COMPANY
DIGITAL AFFECT INSURANCE COMPANY
EQUITABLE FINANCIAL LIFE INSURANCE COMPANY
FAIR AMERICAN INSURANCE AND REINSURANCE
COMPANY
FIRST BERKSHIRE HATHAWAY LIFE INSURANCE COMPANY
GENERAL SECURITY NATIONAL INSURANCE COMPANY
GENERALI U.S. BRANCH
GERBER LIFE INSURANCE COMPANY
GLOBAL REINSURANCE CORPORATION OF AMERICA
GRAPHIC ARTS MUTUAL INSURANCE COMPANY
GREAT AMERICAN INSURANCE COMPANY OF NEW YORK
GREATER NEW YORK MUTUAL INSURANCE COMPANY
GUARDIAN LIFE INSURANCE COMPANY OF AMERICA
INTRAMERICA LIFE INSURANCE COMPANY
JEFFERSON INSURANCE COMPANY
LEMONADE INSURANCE COMPANY
LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK
MBIA INSURANCE CORPORATION
METROPOLITAN LIFE INSURANCE COMPANY
MITSUI SUMITOMO INSURANCE COMPANY OF AMERICA
MITSUI SUMITOMO INSURANCE USA INC.
MONITOR LIFE INSURANCE COMPANY OF NEW YORK
MONY LIFE INSURANCE COMPANY
MOUNTAIN VALLEY INDEMNITY COMPANY
MUNICIPAL ASSURANCE CORP.
MUTUAL OF AMERICA LIFE INSURANCE COMPANY
NASSAU LIFE INSURANCE COMPANY
NATIONAL BENEFIT LIFE INSURANCE COMPANY
NATIONAL CONTINENTAL INSURANCE COMPANY
NATIONAL PUBLIC FINANCE GUARANTEE CORPORATION
NATIONAL SECURITY LIFE AND ANNUITY COMPANY
NATIONAL TITLE INSURANCE OF NEW YORK INC
NAVIGATORS INSURANCE COMPANY
NEW YORK LIFE INSURANCE COMPANY
NEW YORK MARINE AND GENERAL INSURANCE COMPANY
NOVA CASUALTY COMPANY
PARTNER REINSURANCE COMPANY OF THE U.S.
PLYMOUTH ROCK ASSURANCE PREFERRED
CORPORATION
RAMPART INSURANCE COMPANY
RELIASTAR LIFE INSURANCE COMPANY OF NEW YORK
ROCHDALE INSURANCE COMPANY
SAMSUNG FIRE & MARINE INSURANCE CO., LTD (US
BRANCH)
SBLI USA LIFE INSURANCE COMPANY, INC.
SCOR REINSURANCE COMPANY
SECURITY MUTUAL LIFE INSURANCE COMPANY OF NEW
YORK
SENECA INSURANCE COMPANY, INC.
SIRIUS AMERICA INSURANCE COMPANY
SOMPO AMERICA FIRE & MARINE INSURANCE COMPANY
SOMPO AMERICA INSURANCE COMPANY
STANDARD SECURITY LIFE INSURANCE COMPANY OF
NEW YORK
STILLWATER PROPERTY AND CASUALTY INSURANCE
COMPANY
SWISS REINSURANCE AMERICA CORPORATION
SYNCORA GUARANTEE INC
TEACHERS INSURANCE AND ANNUITY ASSOCIATION OF
AMERICA
THE MANHATTAN LIFE INSURANCE COMPANY
TIAA-CREF LIFE INSURANCE COMPANY
TNUS INSURANCE COMPANY
TOKIO MARINE AMERICA INSURANCE COMPANY
TRANS PACIFIC INSURANCE COMPANY
TRANSAMERICA FINANCIAL LIFE INSURANCE COMPANY
TRANSATLANTIC REINSURANCE COMPANY
36
UNITED STATES BRANCH OF THE INDEPENDENT ORDER
OF FORESTERS
UNITED STATES LIFE INSURANCE COMPANY IN THE CITY
OF NEW YORK
UNITRIN AUTO AND HOME INSURANCE COMPANY
UNITRIN PREFERRED INSURANCE COMPANY
UTICA MUTUAL INSURANCE COMPANY
VIGILANT INSURANCE COMPANY
WELLFLEET NEW YORK INSURANCE COMPANY
WILTON REASSURANCE LIFE COMPANY OF NEW YORK
XL INSURANCE COMPANY OF NEW YORK, INC.
XL REINSURANCE AMERICA INC.
ZURICH AMERICAN INSURANCE COMPANY
OH - OHIO
ALLIED INSURANCE COMPANY OF AMERICA
AMERICAN COMMERCE INSURANCE COMPANY
AMERICAN EMPIRE INSURANCE COMPANY
AMERICAN MODERN HOME INSURANCE COMPANY
AMERICAN MODERN PROPERTY AND CASUALTY
INSURANCE COMPANY
AMERICAN MODERN SELECT INSURANCE COMPANY
AMERICAN RETIREMENT LIFE INSURANCE COMPANY
AMERICAN SELECT INSURANCE COMPANY
ANNUITY INVESTORS LIFE INSURANCE COMPANY
BCS INSURANCE COMPANY
BRISTOL WEST INSURANCE COMPANY
BUCKEYE STATE MUTUAL INSURANCE COMPANY
CIGNA NATIONAL HEALTH INSURANCE COMPANY
CINCINNATI LIFE INSURANCE COMPANY
COLONY SPECIALTY INSURANCE COMPANY
COLUMBUS LIFE INSURANCE COMPANY
CRESTBROOK INSURANCE COMPANY
DEALERS ASSURANCE COMPANY
ELIXIR INSURANCE COMPANY
ENCOVA LIFE INSURANCE COMPANY
EVERGREEN NATIONAL INDEMNITY COMPANY
FALLS LAKE NATIONAL INSURANCE COMPANY
FAMILY HERITAGE LIFE INSURANCE COMPANY OF
AMERICA
FIRST CATHOLIC SLOVAK LADIES ASSOCIATION OF THE
U.S.A.
FREEDOM SPECIALTY INSURANCE COMPANY
GREAT AMERICAN ALLIANCE INSURANCE COMPANY
GREAT AMERICAN ASSURANCE COMPANY
GREAT AMERICAN INSURANCE COMPANY
GREAT AMERICAN LIFE INSURANCE COMPANY
GREAT AMERICAN SECURITY INSURANCE COMPANY
GREAT AMERICAN SPIRIT INSURANCE COMPANY
HARLEYSVILLE INSURANCE COMPANY
HARLEYSVILLE LIFE INSURANCE COMPANY
HARLEYSVILLE PREFERRED INSURANCE COMPANY
HARLEYSVILLE WORCESTER INSURANCE COMPANY
INTEGRITY LIFE INSURANCE COMPANY
IOWA AMERICAN INSURANCE COMPANY
IOWA MUTUAL INSURANCE COMPANY
LOYAL AMERICAN LIFE INSURANCE COMPANY
MANHATTAN NATIONAL LIFE INSURANCE COMPANY
MEDMUTUAL LIFE INSURANCE COMPANY
MID-CONTINENT ASSURANCE COMPANY
MID-CONTINENT CASUALTY COMPANY
MOTORISTS COMMERCIAL MUTUAL INSURANCE COMPANY
NATIONAL CASUALTY COMPANY
NATIONAL INTERSTATE INSURANCE COMPANY
NATIONWIDE AFFINITY INSURANCE COMPANY OF
AMERICA
NATIONWIDE ASSURANCE COMPANY
NATIONWIDE GENERAL INSURANCE COMPANY
NATIONWIDE INSURANCE COMPANY OF AMERICA
NATIONWIDE LIFE AND ANNUITY INSURANCE COMPANY
NATIONWIDE LIFE INSURANCE COMPANY
NATIONWIDE MUTUAL FIRE INSURANCE COMPANY
NATIONWIDE MUTUAL INSURANCE COMPANY
NATIONWIDE PROPERTY AND CASUALTY INSURANCE
COMPANY
OBSIDIAN INSURANCE COMPANY
OHIO FARMERS INSURANCE COMPANY
OHIO INDEMNITY COMPANY
OHIO NATIONAL LIFE ASSURANCE CORPORATION
OHIO NATIONAL LIFE INSURANCE COMPANY
OPTUM INSURANCE OF OHIO, INC.
OWNERS INSURANCE COMPANY
PLANS LIABILITY INSURANCE COMPANY
PROGRESSIVE ADVANCED INSURANCE COMPANY
PROGRESSIVE CASUALTY INSURANCE COMPANY
PROGRESSIVE COMMERCIAL CASUALTY COMPANY
PROGRESSIVE DIRECT INSURANCE COMPANY
PROGRESSIVE MAX INSURANCE COMPANY
PROGRESSIVE NORTHWESTERN INSURANCE COMPANY
PROGRESSIVE PREFERRED INSURANCE COMPANY
PROGRESSIVE SPECIALTY INSURANCE COMPANY
PROVIDENT AMERICAN LIFE AND HEALTH INSURANCE
COMPANY
RADIAN TITLE INSURANCE, INC.
ROOT INSURANCE COMPANY
SCOTTSDALE INDEMNITY COMPANY
STATE AUTOMOBILE MUTUAL INSURANCE COMPANY
THE AMERICAN INSURANCE COMPANY
THE CINCINNATI CASUALTY COMPANY
THE CINCINNATI INDEMNITY COMPANY
THE CINCINNATI INSURANCE COMPANY
THE LAFAYETTE LIFE INSURANCE COMPANY
THE ORDER OF UNITED COMMERCIAL TRAVELERS OF
AMERICA
THE WESTERN AND SOUTHERN LIFE INSURANCE
COMPANY
TRANSPORT INSURANCE COMPANY
TRIUMPHE CASUALTY COMPANY
TRUSTGARD INSURANCE COMPANY
UNITED BENEFIT LIFE INSURANCE COMPANY
UNITED FINANCIAL CASUALTY COMPANY
UNITY FINANCIAL LIFE INSURANCE COMPANY
37
UNIVERSAL GUARANTY LIFE INSURANCE COMPANY
VICTORIA FIRE & CASUALTY COMPANY
VISION SERVICE PLAN INSURANCE COMPANY
WESTERN - SOUTHERN LIFE ASSURANCE COMPANY
WESTFIELD INSURANCE COMPANY
WESTFIELD NATIONAL INSURANCE COMPANY
OK - OKLAHOMA
AMERICAN BENEFIT LIFE INSURANCE COMPANY
AMERICAN FIDELITY ASSURANCE COMPANY
AMERICAN GUARANTY TITLE INSURANCE COMPANY
AMERICAN MERCURY INSURANCE COMPANY
AMERICAN PUBLIC LIFE INS CO
DRIVER'S INSURANCE COMPANY
INDIVIDUAL ASSUR CO LIFE HLTH & ACC
LIBERTY BANKERS LIFE INSURANCE COMPANY
LIFESHIELD NATIONAL INSURANCE CO.
NATIONAL AMERICAN INSURANCE COMPANY
OLD SURETY LIFE INSURANCE COMPANY
PEGASUS INSURANCE COMPANY, INC.
PRE-PAID LEGAL CASUALTY, INC.
PRIDE NATIONAL INSURANCE COMPANY
SERVICE AMERICAN INDEMNITY COMPANY
THE CHESAPEAKE LIFE INSURANCE COMPANY
TRIANGLE INSURANCE COMPANY, INC.
TRINITY LIFE INSURANCE COMPANY
UNIVERSAL FIDELITY LIFE INSURANCE COMPANY
YCI, INC.
YOSEMITE INSURANCE COMPANY
OR - OREGON
CALIFORNIA CASUALTY GENERAL INSURANCE COMPANY
OF OREGON
CALIFORNIA CASUALTY INSURANCE COMPANY
STANDARD INSURANCE COMPANY
TDC NATIONAL ASSURANCE COMPANY
PA - PENNSYLVANIA
21ST CENTURY CENTENNIAL INSURANCE COMPANY
21ST CENTURY INDEMNITY INSURANCE COMPANY
21ST CENTURY PREMIER INSURANCE COMPANY
ACE AMERICAN INSURANCE COMPANY
ACE FIRE UNDERWRITERS INSURANCE COMPANY
ACE PROPERTY AND CASUALTY INSURANCE COMPANY
AEGIS SECURITY INSURANCE COMPANY
AETNA HEALTH INC. (A PENNSYLVANIA CORPORATION)
AETNA HEALTH INSURANCE COMPANY
AF&L INSURANCE COMPANY
ALLIED EASTERN INDEMNITY COMPANY
AMERICAN CASUALTY COMPANY OF READING,
PENNSYLVANIA
AMERICAN NETWORK INSURANCE COMPANY (IN
REHABILITATION)
AMERICAN SENTINEL INSURANCE COMPANY
AMGUARD INSURANCE COMPANY
ATLANTIC STATES INSURANCE COMPANY
BANKERS STANDARD INSURANCE COMPANY
BEDIVERE INSURANCE COMPANY
CANADA LIFE REINSURANCE COMPANY
CENTURY INDEMNITY COMPANY
CM REGENT INSURANCE COMPANY
COLONIAL PENN LIFE INSURANCE COMPANY
COLONIAL SURETY COMPANY
CROATIAN FRATERNAL UNION OF AMERICA
DONEGAL MUTUAL INSURANCE COMPANY
EASTERN ADVANTAGE ASSURANCE COMPANY
EASTERN ALLIANCE INSURANCE COMPANY
EASTERN ATLANTIC INSURANCE COMPANY
EASTGUARD INSURANCE COMPANY
EMPLOYERS' FIRE INSURANCE COMPANY
ESSENT GUARANTY INC
EVERETT CASH MUTUAL INSURANCE CO.
HM HEALTH INSURANCE COMPANY
HM LIFE INSURANCE COMPANY
INDEMNITY INSURANCE COMPANY OF NORTH AMERICA
INSURANCE COMPANY OF NORTH AMERICA
LAMORAK INSURANCE COMPANY
LIFE INSURANCE COMPANY OF NORTH AMERICA
LINCOLN GENERAL INSURANCE COMPANY
LOMBARD INTERNATIONAL LIFE ASSURANCE COMPANY
LOYAL CHRISTIAN BENEFIT ASSOCIATION
MANUFACTURERS ALLIANCE INSURANCE COMPANY
MEDAMERICA INSURANCE COMPANY
MEDCO CONTAINMENT LIFE INSURANCE COMPANY
NATIONAL UNION FIRE INSURANCE COMPANY OF
PITTSBURGH, PA.
NORGUARD INSURANCE COMPANY
NORTH POINTE INSURANCE COMPANY
OBI AMERICA INSURANCE COMPANY
OBI NATIONAL INSURANCE COMPANY
OLD REPUBLIC INSURANCE COMPANY
PACIFIC EMPLOYERS INSURANCE COMPANY
PENINSULA INSURANCE COMPANY
PENN MILLERS INSURANCE COMPANY
PENN TREATY NETWORK AMERICA INSURANCE CO (IN
REHABILITATION)
PENN-AMERICA INSURANCE COMPANY
PENNSYLVANIA LIFE INSURANCE COMPANY
PENNSYLVANIA LUMBERMENS MUTUAL INSURANCE
COMPANY
PENNSYLVANIA MANUFACTURERS' ASSOCIATION
INSURANCE COMPANY
PENNSYLVANIA MANUFACTURERS INDEMNITY COMPANY
PENNSYLVANIA NATIONAL MUTUAL CASUALTY
INSURANCE COMPANY
PHILADELPHIA INDEMNITY INSURANCE COMPANY
PRAETORIAN INSURANCE COMPANY
QBE INSURANCE CORPORATION
QBE REINSURANCE CORPORATION
QCC INSURANCE COMPANY
R&Q REINSURANCE COMPANY
RADIAN GUARANTY INC.
38
RADIAN MORTGAGE ASSURANCE INC
RADIAN MORTGAGE GUARANTY INC
ROCKWOOD CASUALTY INSURANCE COMPANY
SENIOR HEALTH INSURANCE COMPANY OF
PENNSYLVANIA
STONINGTON INSURANCE COMPANY
THE CONTINENTAL INSURANCE COMPANY
THE PENN MUTUTAL LIFE INSURANCE COMPANY
UNITED SECURITY ASSURANCE COMPANY OF
PENNSYLVANIA
UNITED STATES LIABILITY INSURANCE COMPANY
VALLEY FORGE INSURANCE COMPANY
WESTCHESTER FIRE INSURANCE COMPANY
WILLIAM PENN ASSOCIATION
RI - RHODE ISLAND
AFFILIATED FM INSURANCE COMPANY
AMICA LIFE INSURANCE COMPANY
AMICA MUTUAL INSURANCE COMPANY
DIGITAL ADVANTAGE INSURANCE COMPANY
FACTORY MUTUAL INSURANCE COMPANY
METROPOLITAN CASUALTY INSURANCE COMPANY
METROPOLITAN DIRECT PROPERTY AND CASUALTY
INSURANCE COMPANY
METROPOLITAN GENERAL INSURANCE COMPANY
METROPOLITAN GROUP PROPERTY AND CASUALTY
INSURANCE COMPANY
METROPOLITAN PROPERTY AND CASUALTY INSURANCE
COMPANY
PROVIDENCE WASHINGTON INSURANCE COMPANY
SC - SOUTH CAROLINA
ATLANTIC COAST LIFE INSURANCE COMPANY
CANAL INSURANCE COMPANY
COLONIAL LIFE & ACCIDENT INSURANCE COMPANY
COMPANION LIFE INSURANCE COMPANY
DAN RISK RETENTION GROUP INC
DIRECT GENERAL LIFE INSURANCE COMPANY
GRANULAR INSURANCE COMPANY (FORMERLY,
COEFFICIENT INSURANCE COMPANY)
ROMULUS INSURANCE RISK RETENTION GROUP INC
SKYRAIDER RISK RETENTION GROUP
VANDERBILT INSURANCE COMPANY A RISK RETENTION
GROUP
VELOCITY INSURANCE COMPANY, A RISK RETENTION
GROUP
WESTCOR LAND TITLE INSURANCE COMPANY
WFG NATIONAL TITLE INSURANCE COMPANY
SD - SOUTH DAKOTA
AMERICAN MEMORIAL LIFE INSURANCE COMPANY
AVERA HEALTH PLANS, INC.
BOSTON INDEMNITY COMPANY, INC.
DAKOTA TRUCK UNDERWRITERS
FIRST DAKOTA INDEMNITY COMPANY
SUN SURETY INSURANCE COMPANY
SURETY BONDING COMPANY OF AMERICA
UNIVERSAL SURETY OF AMERICA
WESTERN SURETY COMPANY
TN - TENNESSEE
AMERICAN CONTINENTAL INSURANCE COMPANY
C A R RISK RETENTION GROUP INC
CONTINENTAL LIFE INSURANCE COMPANY OF
BRENTWOOD, TENNESSEE
MENDOTA INSURANCE COMPANY
MIDSOUTH MUTUAL INSURANCE COMPANY
OAKWOOD INSURANCE COMPANY
PLATEAU CASUALTY INSURANCE COMPANY
PLATEAU INSURANCE COMPANY
PRIMERICA LIFE INSURANCE COMPANY
PROTECTIVE LIFE INSURANCE COMPANY
PROVIDENT LIFE AND CASUALTY INSURANCE COMPANY
PROVIDENT LIFE AND ACCIDENT INSURANCE COMPANY
SILVERSCRIPT INSURANCE COMPANY
STATE VOLUNTEER MUTUAL INSURANCE COMPANY
TX - TEXAS
ACCC INSURANCE COMPANY
AMERICAN AGRI-BUSINESS INSURANCE COMPANY
AMERICAN FEDERATION INSURANCE COMPANY
AMERICAN GENERAL LIFE INSURANCE COMPANY
AMERICAN HALLMARK INSURANCE COMPANY OF TEXAS
AMERICAN HEALTH AND LIFE INSURANCE COMPANY
AMERICAN NATIONAL INSURANCE COMPANY
AMERICAN NATIONAL LIFE INSURANCE COMPANY OF
TEXAS
AMERICAN STATES INSURANCE COMPANY OF TEXAS
AMERICAN SUMMIT INSURANCE COMPANY
AMERICAN-AMICABLE LIFE INSURANCE COMPANY OF
TEXAS
AMERICO FINANCIAL LIFE AND ANNUITY INSURANCE
COMPANY
AMERIGROUP INSURANCE COMPANY
ASPEN AMERICAN INSURANCE COMPANY
ASSOCIATION CASUALTY INSURANCE COMPANY
ATAIN INSURANCE COMPANY
BEST LIFE AND HEALTH INSURANCE COMPANY
BLUESHORE INSURANCE COMPANY
CAPITOL LIFE INSURANCE COMPANY
CAPSON PHYSICIANS INSURANCE COMPANY
CARE IMPROVEMENT PLUS OF TEXAS INSURANCE
COMPANY
CATLIN INSURANCE COMPANY, INC.
CENTRAL SECURITY LIFE INSURANCE COMPANY
CHRISTIAN FIDELITY LIFE INSURANCE COMPANY
CITY NATIONAL INSURANCE COMPANY
CLARENDON NATIONAL INSURANCE COMPANY
CLEAR SPRING LIFE INSURANCE COMPANY
CLEAR SPRING PROPERTY AND CASUALTY COMPANY
COMPBENEFITS INSURANCE COMPANY
CONTINENTAL GENERAL INSURANCE COMPANY
CRONUS INSURANCE COMPANY
39
DSM USA INSURANCE COMPANY, INC.
EMPHESYS INSURANCE COMPANY
ENTERPRISE LIFE INSURANCE COMPANY
EQUITY INSURANCE COMPANY
FAMILY LIFE INSURANCE COMPANY
FAMILY SERVICE LIFE INSURANCE COMPANY
FIRST AMERICAN TITLE GUARANTY COMPANY
FIRST CONTINENTAL LIFE & ACCIDENT INSURANCE
COMPANY
FIRST HEALTH LIFE & HEALTH INSURANCE COMPANY
FREEDOM LIFE INSURANCE COMPANY OF AMERICA
FUNERAL DIRECTORS LIFE INSURANCE COMPANY
GARDEN STATE LIFE INSURANCE COMPANY
GARRISON PROPERTY AND CASUALTY INSURANCE
COMPANY
GOVERNMENT PERSONNEL MUTUAL LIFE INSURANCE
COMPANY
GREAT MIDWEST INSURANCE COMPANY
GREAT SOUTHERN LIFE INSURANCE COMPANY
HEALTHSPRING LIFE & HEALTH INSURANCE COMPANY,
INC.
HOMEOWNERS OF AMERICA INSURANCE COMPANY
IA AMERICAN LIFE INSURANCE COMPANY
IMPERIUM INSURANCE COMPANY
INDUSTRIAL ALLIANCE INSURANCE AND FINANCIAL
SERVICES INC
INVESTORS LIFE INSURANCE COMPANY OF NORTH
AMERICA
JEFFERSON NATIONAL LIFE INSURANCE COMPANY
LANDMARK LIFE INSURANCE COMPANY
LEXON INSURANCE COMPANY
LIFE INSURANCE COMPANY OF THE SOUTHWEST
MCNA INSURANCE COMPANY
MEDICUS INSURANCE COMPANY
MERIT LIFE INSURANCE CO.
MGA INSURANCE COMPANY INC.
MID-WEST NATIONAL LIFE INSURANCE COMPANY OF
TENNESSEE
NASSAU LIFE INSURANCE COMPANY OF TEXAS
NATIONAL FARMERS UNION LIFE INSURANCE COMPANY
NATIONAL FOUNDATION LIFE INSURANCE COMPANY
NATIONAL HEALTH INSURANCE COMPANY
NATIONAL INVESTORS TITLE INSURANCE COMPANY
NATIONAL SPECIALTY INSURANCE COMPANY
NATIONAL TEACHERS ASSOC LIFE INS CO
NEW ERA LIFE INSURANCE COMPANY
NEW ERA LIFE INSURANCE COMPANY OF THE MIDWEST
OCCIDENTAL LIFE INSURANCE COMPANY OF NORTH
CAROLINA
OPTIMUM RE INSURANCE COMPANY
PAN-AMERICAN CASUALTY COMPANY
PETROLEUM CASUALTY COMPANY
PHILADELPHIA AMERICAN LIFE INSURANCE COMPANY
PINNACLE NATIONAL INSURANCE COMPANY
PIONEER SECURITY LIFE INSURANCE COMPANY
PRODUCERS AGRICULTURE INSURANCE COMPANY
PROFESSIONAL INSURANCE COMPANY
RURAL TRUST INSURANCE COMPANY
SAGICOR LIFE INSURANCE COMPANY
SELECT INSURANCE COMPANY
SENTRUITY CASUALTY COMPANY
SERVICE LLOYDS INSURANCE COMPANY, A STOCK
COMPANY
SOUTHERN INSURANCE COMPANY
STANDARD LIFE AND ACCIDENT INSURANCE COMPANY
STARR INDEMNITY & LIABILITY COMPANY
STARR SPECIALTY INSURANCE COMPANY
STATE NATIONAL INSURANCE COMPANY, INC.
STEWART TITLE GUARANTY COMPANY
SURETEC INSURANCE COMPANY
TEXAS INTERNATIONAL LIFE INSURANCE COMPANY
TEXAS LIFE INSURANCE COMPANY
THE OHIO STATE LIFE INSURANCE COMPANY
TITLE RESOURCES GUARANTY COMPANY
TRANSVERSE INSURANCE COMPANY
TRINITY UNIVERSAL INSURANCE COMPANY
TRITON INSURANCE COMPANY
U.S. SPECIALTY INSURANCE COMPANY
UNIFIED LIFE INSURANCE COMPANY
UNITED FIDELITY LIFE INSURANCE COMPANY
UNITED SERVICES AUTOMOBILE ASSOCIATION
UPSTREAM LIFE INSURANCE COMPANY
USAA CASUALTY INSURANCE COMPANY
USAA GENERAL INDEMNITY COMPANY
USAA LIFE INSURANCE COMPANY
VARIABLE ANNUITY LIFE INSURANCE COMPANY
WINDHAVEN NATIONAL INSURANCE COMPANY
WRIGHT NATIONAL FLOOD INSURANCE COMPANY
ZALE INDEMNITY COMPANY
UT - UTAH
ACCENDO INSURANCE COMPANY
AMERICAN LIBERTY INSURANCE COMPANY, INC
BENEFICIAL LIFE INSURANCE COMPANY
FIDELITY INVESTMENTS LIFE INSURANCE COMPANY
SECURITY NATIONAL LIFE INSURANCE COMPANY
SENTINEL SECURITY LIFE INSURANCE COMPANY
SILAC INSURANCE COMPANY
STANDARD LIFE AND CASUALTY INSURANCE COMPANY
STERLING NATIONAL LIFE INSURANCE COMPANY INC
WCF NATIONAL INSURANCE COMPANY
VA - VIRGINIA
ELEPHANT INSURANCE COMPANY
GENWORTH LIFE AND ANNUITY INSURANCE COMPANY
MARKEL AMERICAN INSURANCE COMPANY
SHENANDOAH LIFE INSURANCE COMPANY
VT - VERMONT
CUSA RRG, INC.
GRAPH INSURANCE GROUP A RISK RETENTION GROUP
LLC
40
HOUSING AUTHORITY PROPERTY INSURANCE, A MUTUAL
COMPANY
HOUSING ENTERPRISE INSURANCE COMPANY INC
MEDMARC CASUALTY INSURANCE COMPANY
MIDWEST INSURANCE GROUP, INC. A RISK RETENTION
GROUP
NATIONAL LIFE INSURANCE COMPANY
WA - WASHINGTON
ARCADIAN HEALTH PLAN, INC.
FARMERS NEW WORLD LIFE INSURANCE COMPANY
GRANGE INSURANCE ASSOCIATION
WESTERN UNITED LIFE ASSURANCE COMPANY
WI - WISCONSIN
ACUITY, A MUTUAL INSURANCE COMPANY
ALPHA PROPERTY & CASUALTY INSURANCE COMPANY
AMBAC ASSURANCE CORPORATION
AMERICAN FAMILY CONNECT INSURANCE COMPANY
AMERICAN FAMILY CONNECT PROPERTY AND CASUALTY
INSURANCE COMPANY
AMERICAN FAMILY INSURANCE COMPANY
AMERICAN FAMILY LIFE INSURANCE COMPANY
AMERICAN FAMILY MUTUAL INSURANCE COMPANY, S.I.
AMERICAN STANDARD INSURANCE COMPANY OF
WISCONSIN
ARCH MORTGAGE ASSURANCE COMPANY
ARCH MORTGAGE GUARANTY COMPANY
ARCH MORTGAGE INSURANCE COMPANY
ARTISAN AND TRUCKERS CASUALTY COMPANY
BANKERS RESERVE LIFE INSURANCE COMPANY OF
WISCONSIN
CAPITOL INDEMNITY CORPORATION
CATHOLIC FINANCIAL LIFE
CHURCH MUTUAL INSURANCE COMPANY, S.I.
CM SELECT INSURANCE COMPANY
DAIRYLAND INSURANCE COMPANY
EMPLOYERS INSURANCE COMPANY OF WAUSAU
FIDELITY AND GUARANTY INSURANCE UNDERWRITERS,
INC.
GENERAL CASUALTY COMPANY OF WISCONSIN
GENERAL CASUALTY INSURANCE COMPANY
GLENCAR INSURANCE COMPANY
HARKEN HEALTH INSURANCE COMPANY
HAWKEYE-SECURITY INSURANCE COMPANY
HOMESITE INDEMNITY COMPANY
HOMESITE INSURANCE COMPANY
HUMANA INSURANCE COMPANY
HUMANA WISCONSIN HEALTH ORGANIZATION
INSURANCE CORPORATION
HUMANADENTAL INSURANCE COMPANY
JEWELERS MUTUAL INSURANCE COMPANY, SI
JM SPECIALTY INSURANCE COMPANY
JOHN ALDEN LIFE INSURANCE COMPANY
LIBERTY MUTUAL FIRE INSURANCE COMPANY
MADISON NATIONAL LIFE INSURANCE COMPANY, INC.
MEDICA COMMUNITY HEALTH PLAN
MGIC ASSURANCE CORPORATION
MGIC INDEMNITY CORPORATION
MIDDLESEX INSURANCE COMPANY
MIDVALE INDEMNITY COMPANY
MORTGAGE GUARANTY INSURANCE CORPORATION
NATIONAL GUARDIAN LIFE INSURANCE COMPANY
NATIONAL MORTGAGE INSURANCE CORPORATION
NATIONAL MUTUAL BENEFIT
NORTHWESTERN LONG TERM CARE INSURANCE
COMPANY
OLD REPUBLIC SURETY COMPANY
PACIFIC INDEMNITY COMPANY
PACIFIC STAR INSURANCE COMPANY
PARKER CENTENNIAL ASSURANCE COMPANY
PEAK PROPERTY AND CASUALTY INSURANCE
CORPORATION
PERMANENT GENERAL ASSURANCE CORPORATION
PERMANENT GENERAL ASSURANCE CORPORATION OF
OHIO
PROGRESSIVE CLASSIC INSURANCE COMPANY
PROGRESSIVE NORTHERN INSURANCE COMPANY
PROGRESSIVE UNIVERSAL INSURANCE COMPANY
REGENT INSURANCE COMPANY
SECURA INSURANCE COMPANY
SECURA SUPREME INSURANCE COMPANY
SENTRY CASUALTY COMPANY
SENTRY INSURANCE A MUTUAL COMPANY
SENTRY LIFE INSURANCE COMPANY
SENTRY SELECT INSURANCE COMPANY
SETTLERS LIFE INSURANCE COMPANY
SOUTHERN GUARANTY INSURANCE COMPANY
STATE AUTO INSURANCE COMPANY OF WISCONSIN
SU INSURANCE COMPANY
THE EPIC LIFE INSURANCE COMPANY
THE GENERAL AUTOMOBILE INSURANCE COMPANY, INC.
THE NORTHWESTERN MUTUAL LIFE INSURANCE
COMPANY
THRIVENT FINANCIAL FOR LUTHERANS
TIME INSURANCE COMPANY
UNIMERICA INSURANCE COMPANY
UNITED WISCONSIN INSURANCE COMPANY
UNITEDHEALTHCARE LIFE INSURANCE COMPANY
UNITRIN SAFEGUARD INSURANCE COMPANY
VIKING INSURANCE COMPANY OF WISCONSIN
WAUSAU BUSINESS INSURANCE COMPANY
WAUSAU UNDERWRITERS INSURANCE COMPANY
WEST BEND MUTUAL INSURANCE COMPANY
WV - WEST VIRGINIA
BRICKSTREET MUTUAL INSURANCE COMPANY
NORTHSTONE INSURANCE COMPANY
PINNACLEPOINT INSURANCE COMPANY
SUMMITPOINT INSURANCE COMPANY
41
NEBRASKA BUSINESS – PREMIUMS WRITTEN
DOMESTIC AND FOREIGN COMPANIES COMBINED
PROPERTY & CASUALTY – LIFE & HEALTH – TITLE – FRATERNAL
AS OF DECEMBER 31, 2020
PREMIUMS PREMIUMS
WRITTEN WRITTEN
Life $1,181,154,116
Annuity $1,948,627,594
Accident & Health $6,251,688,276
Credit (Life and A & H) $ 1,893,213
Fire $ 91,806,987
Allied Lines $ 111,857,946
Multiple Peril Crop $ 522,739,136
Federal Flood $ 7,131,945
Private Flood $ 3,747,458
Private Crop $ 242,631,855
Farmowners Multiple Peril $ 253,593,948
Homeowners Multiple Peril $ 874,734,002
Commercial Multi. Peril (Non-Liability) $ 242,242,432
Commercial Multi. Peril (Liability) $ 84,423,771
Mortgage Guaranty $ 35,139,464
Ocean Marine $ 5,095,581
Inland Marine $ 177,999,737
Financial Guaranty $ 809,921
Medical Malpractice $ 37,191,561
Earthquake $ 2,410,928
Workers’ Compensation $ 354,101,425
Other Liability $ 436,299,438
Excess Workers’ Compensation $ 5,281,382
Products Liability $ 23,114,146
Private Passenger Auto No-Fault $ 537,907
Other Private Passenger Auto Liability $ 693,540,580
Commercial Auto No-Fault $ 15,186
Other Commercial Auto Liability $ 198,274,061
Private Passenger Auto Phy. Damage $ 643,438,419
Commercial Auto Physical Damage $ 143,952,876
Aircraft (All Perils) $ 18,305,427
Fidelity $ 7,218,345
Surety $ 47,321,379
Burglary and Theft $ 2,238,362
Boiler and Machinery $ 16,713,815
Credit $ 6,146,396
Warranty $ 8,158,229
Aggregate Write-Ins For Other $ 6,133,141
Title $ 76,201,970
TOTAL: $14,763,912,355
42
INSURANCE COMPANIES DOING BUSINESS IN
NEBRASKA FOR THE YEAR 2020
STATISTICAL REPORT FOR:
DOMESTIC PROPERTY AND CASUALTY COMPANIES
FOREIGN PROPERTY AND CASUALTY COMPANIES
DOMESTIC TITLE COMPANIES
FOREIGN TITLE COMPANIES
DOMESTIC LIFE COMPANIES (INCLUDES FRATERNAL COMPANIES)
FOREIGN LIFE COMPANIES (INCLUDES FRATERNAL COMPANIES)
DOMESTIC HEALTH COMPANIES
FOREIGN HEALTH COMPANIES
Financial information contained in these reports was obtained from the National
Association of Insurance Commissioners (NAIC) electronic filing database.
Information unavailable from NAIC electronic filings was obtained from the filed
annual statement or noted that no annual statement was filed.
Information is essentially unaudited and is reported as filed except when obvious
errors were detected.
If you find inaccuracies or have questions about the report, you are requested to
contact the insurance company directly for verification of the statistics.
Following is a list of companies for which Year 2020 Annual
Statement Information could not be obtained from the NAIC
Database:
43
LIFE AND HEALTH COMPANIES:
COMPANY NAME STATE OF DOMICILE
COOPORTUNITY HEALTH* IOWA
OMNI DENTAL ASSOCIATES INC* NEBRASKA
PENNSYLVANIA LIFE INSURANCE COMPANY*** PENNSYLVANIA
SEECHANGE HEALTH INSURANCE COMPANY* CALIFORNIA
AMERICAN MEDICAL AND LIFE INSUANCE COMPANY* NEW YORK
AMERICAN NETWORK INSURANCE COMPANY** PENNSYLVANIA
AMERICAN UNDERWRITERS LIFE INSURANCE CO*** ARIZONA
BANKERS LIFE INSURANCE COMPANY** NORTH CAROLINA
CATHOLIC WORKMAN*** MINNESOTA
COLORADO BANKERS LIFE INSURANCE COMPANY** NORTH CAROLINA
CONCERN: EMPLOYEE ASSISTANCE PROGRAM# CALIFORNIA
GENERAL AMERICAN LIFE INSURANCE COMPANY*** MISSOURI
NASSAU LIFE INSURANCE COMPANY OF TEXAS*** TEXAS
PENN TREATY NETWORK AMERICA INSRUANCE CO* PENNSYLVANIA
POLISH WOMEN’S ALLIANCE OF AMERICA*** ILLINOIS
SECURITY LIFE INSURANCE OF AMERICA*** MINNESOTA
STANDARD LIFE INSURANCE COMPANY OF INDIANA* INDIANA
THE UNITED STATES BUSINESS OF THE
GREAT-WEST LIFE ASSURANCE COMPANY*** MICHIGAN
TIME INSURANCE COMPANY** WISCONSIN
TRANSAMERICA PREMIER LIFE INS COMPANY*** IOWA
WILCO LFIE INSURANCE COMPANY*** INDIANA
PROPERTY AND CASUALTY COMPANIES:
COMPANY NAME STATE OF DOMICILE
ACCC INSURANCE COMPANY* TEXAS
AFFIRMATIVE INSURANCE COMPANY* ILLINOIS
AMERICAN SERVICE INSURANCE COMPANY INC ** ILLINOIS
AMERICAN STERLING INSURANCE COMPANY* CALIFORNIA
CAPSON PHYSICIANS INSURANCE COMPANY* TEXAS
CASTLEPOINT NATIONAL INSURANCE COMPANY* CALIFORNIA
CGB INSURANCEW COMPANY*** INDIANA
DEERFIELD INSURANCE COMPANY*** ILLINOIS
DRIVER’S INSURANCE COMPANY* OKLAHOMA
EMPLOYERS’ FIRE INSURANCE COMPANY*** PENNSYLVANIA
FLORIDA SPECIALTY INSURANCE COMPANY* FLORIDA
FREESTONE INSURANCE COMPANY* DELAWARE
44
INDEMNITY COMPANY OF CALIFORNIA*** CALIFORNIA
INSURANCE COMPANY OF THE AMERICAS* FLORIDA
LAMORAK INSURANCE COMPANY*** PENNSYLVANIA
LINCOLN GENERAL INSURANCE COMPANY* PENNSYLVANIA
LUMBERMEN’S UNDERWRITING ALLIANCE* MISSOURI
MHA INSURANCE COMPANY*** MICHIGAN
MILLERS FIRST INSURANCE COMPANY* ILLINOIS
PEGASUS INSURANCE COMPANY, INC* OKLAHOMA
PRIDE NATIONAL INSURANCE COMPANY* OKLAHOMA
U S LEGAL SERVICES INC# FLORIDA
WINDHAVEN NATIONAL INSURANCE COMPANY* TEXAS
*Company in liquidation
**Company in rehabilitation
***Company license either inactive/suspended/merged
#Company is a pre-paid limited health/pre-paid legal company that does not file
with the NAIC
45
ASSESSMENT COMPANIES
AS OF
DECEMBER 31, 2020
Name & Address
NAIC#
Net
Received
From
Members
Net
Losses
Paid
Reinsurance
Premiums
Paid
Admitted
Assets
Total
Liabilities
Clay County Mutual Insurance
Company
P.O. Box 122
208 West Fairfield
Clay Center, NE 68933
14431 $1,577,983 $490,782 $417,749 $892,818 $584,779
Employers Mutual Acceptance
Company
11305 Chicago Circle
Omaha, NE 68154-2676
14687 $75 $0 $0 $12,736 $51
Farmers Mutual Fire Insurance
Association of Seward County
1856 Holdrege Road
Pleasant Dale, NE 68423-9032
14922 $381,615 $285,933 $194,759 $528,288 $53,766
Farmers Mutual United Insurance
Company, Incorporated
502 North Linden Street
Wahoo, NE 68066
14914 $5,176,628 $4,436,059 $3,254,995 $6,207,481 $4,597,260
The German Farmers Mutual
Assessment Insurance
Association of Hall County,
Incorporated
151 Tilden Road
Cairo, NE 68824
14678 $2,239,475 $921,461 $879,369 $1,843,428 $750,584
German Mutual Insurance
Association of Nebraska
914 Alden Drive
Auburn, NE 68305
14422 $3,316,697 $1,433,877 $1,675,401 $8,043,637 $2,140,295
German Mutual Insurance
Company of Dodge County,
Nebraska
P.O. Box 245
Scribner, NE 68507-0245
14413 $1,278,908 $150,569 $436,973 $1,636,287 $637,748
Grange Mutual Insurance
Company of Custer County,
Nebraska
P.O. Box 246
420 South 8
th
Avenue
Broken Bow, NE 68822
14693 $1,961,772 $642,590 $829,558 $340,365 $528,637
Knox County Farmers Mutual
Insurance Company, Inc.
P.O. Box 250
Bloomfield, NE 68718-0250
14642 $894,303 $32,060 $312,924 $2,267,973 $477,812
Mutual Insurance Company of
Saline and Seward Counties
236 County Road 2000
Crete, NE 68333-4273
14929 $403,418 $296,108 $188,670 $1,725,940 $214,365
46
Nebraska Farmers Mutual
Reinsurance Association
502 North Linden Street
Wahoo, NE 68066-1961
14918 $3,902,479 $1,231,701 $6,685,872 $6,647,551 $1,464,730
Norfolk Mutual Insurance
Company
P.O. Box 371
300 West Benjamin Avenue
Norfolk, NE 68702
14384 $7,308,540 $3,502,416 $2,987,032 $21,184,457 $6,101,183
Northern Nebraska United Mutual
Insurance Company
P.O. Box 162
Plainview, NE 68769
14934 $2,685,780 $629,838 $968,209 $3,446,288 $1,462,286
Olive Branch Assessment
Insurance Society, Inc.
P.O. Box 63
Sprague, NE 68438
14684 $1,617,960 $655,373 $523,141 $3,056,335 $899,281
Polk and Butler Mutual Insurance
Company
431 Hawkeye Street
P.O. Box 262
Osceola, NE 68651
14921 $486,201 $64,649 $160,209 $763,869 $179,941
Scandinavian Mutual Insurance
Company of Axtell, Nebraska
P.O. Box 296
Axtell, NE 68924
14920 $1,586,597 $340,091 $471,921 $2,936,007 $977,294
Scandinavian Mutual Insurance
Company of Polk, County,
Nebraska
P.O. Box 527
Stromsburg, NE 68666
14644 $572,426 $143,085 $196,362 $1,575,801 $250,959
Washington County Mutual
Insurance Company
1664 Washington Street
Blair, NE 68008
14700 $167,210 $11,880 $77,607 $352,227 $3,573
Western United Mutual
Insurance Association
P.O. Box 627
Wilber, NE 68465-0627
14643 $4,368,986 $2,361,461 $1,618,834 $4,421,095 $2,249,804
York County Farmers Mutual
Insurance Company
608 Grant Ave., Suite A
York, NE 68467
14691 $783,654 $173,283 $280,619 $1,167,435 $601,026
Total
$40,710,677 $17,803,216 $22,160,204 $69,050,018 $24,175,374
47
UNICORPORATED COUNTY MUTUALS
AS OF
DECEMBER 31, 2020
Name & Address Nebr. ID # Assets Liabilities
Net
Assets For
Members
Claims Paid
Number
of
Members
Expenses
Republican Valley
Mutual Protective
Association
262 O’Sullivan St.
Riverton, NE 68972
149101 $10,629.92 $945.41 $75,209.95 $60,950.00 549 $74,821.10
TOTAL
$10,629.92 $945.41
$75,209.95 $60,950.00 549 $74,821.10
48
INTERGOVERNMENTAL POOLS
FOR THE FISCAL YEAR
ENDING DURING 2020
Name & Address
NAIC #
Direct
Premiums
Earned
Net
Losses
Incurred
Reinsurance
Premiums
Ceded
All
Other
Expenditures
Incurred
Admitted
Assets
Total
Liabilities
League Association
of Risk Management
1335 L Street
Lincoln, NE 68508
14697 8,886,960 3,084,058 2,407,442 4,134,079 24,773,301 15,393,231
NASB All Lines
Interlocal Cooperative
Aggregate Pool
(ALICAP)
1311 Stockwell
Lincoln, NE 68502
14912 20,897,587 7,142,869 7,631,213 2,075,414 34,558,949 21,785,123
Nebraska Association
of Resources Districts
Intergovernmental
Risk Management
Pool Association
601 South 12
th
Street
Suite 201
Lincoln, NE 68508
14942 6,106,897 5,937,719 609,441 278,128 6,278,555 690,744
Nebraska Community
College Insurance
Trust
301 South 68
th
Street
Place
5
th
Floor
Lincoln, NE 68510-
2449
14696 3,725,853 592,429 1,991,184 565,038 13,381,122 8,065,851
Nebraska
Intergovernmental
Risk Management
Association I
8040 Elger Drive,
Lincoln, NE 68516
14695 6,079,638 1,723,830 1,694,087 2,516,932 20,328,952 8,212,317
Nebraska
Intergovernmental
Risk Management
Association II
8040 Elger Drive,
Lincoln, NE 68516
14694 5,082,531 2,602,722 657,556 1,913,989 26,976,874 9,731,146
TOTAL
50,779,466
21,083,627
14,990,923
11,483,580
126,297,753
63,878,412
49
PREPAID LEGAL SERVICE CORPORATIONS
AS OF
DECEMBER 31, 2020
FOREIGN
Name & Address
NAIC #
Assets
Liabilities
Capital
Surplus
Nebraska
Business
Premium
Nationwide
Business
Premium
Pre-Paid Legal
Casualty, Incorporated
P.O. Box 145
Ada, OK 7482
37869 $9,234,347 $1,086,910 $2,000,000 $8,147,437 $0 $19,579,517
Total
$9,234,347 $1,086,910 $2,000,000 $8,147,437 $0 $19,579,517
DOMESTIC
Name & Address
NAIC #
Assets
Liabilities
Capital
Surplus
Nebraska
Business
Premium
Nationwide
Business
Premium
None
Total
50
PREPAID LIMITED HEALTH SERVICE CORPORATIONS
AS OF
DECEMBER 31, 2020
FOREIGN
Name & Address
NAIC #
Assets
Liabilities
Capital
Surplus
Nebraska
Business
Premium
Nationwide
Business
Premium
Cigna Dental Health of
Kansas, Inc.
1571 Sawgrass
Corporate Parkway
Suite 140
Sunrise, FL 33323
52024 $927,351 $323,039 $1,000 $604,312 $641,396 $2,002,018
Total
$927,351 $323,039 $1,000 $604,312 $641,396 $2,002,018
DOMESTIC
Name & Address
NAIC #
Assets
Liabilities
Capital
Surplus
Nebraska
Business
Premium
Nationwide
Business
Premium
Delta Dental of
Nebraska
11235 Davenport St.
Suite 105
Omaha, NE 68154
47091 $11,600,474 $1,067,225 $0 $10,533,249 $10,160,117 $10,160,117
Total
$11,600,474 $1,067,225 $0 $10,533,249 $10,160,117 $10,160,117
51
RISK RETENTION GROUPS
AS OF
DECEMBER 31, 2020
Name & Address
NAIC #
State of
Domicile
Nebraska
Premiums
Written
Academic Medical Professionals Risk Retention Group, LLC
76 St. Paul Street, Suite 500
Burlington, VT 05401
12934
Vermont
$1,548
Affiliates Insurance Reciprocal, A Risk Retention Group
C/O Marsh Management Services, Inc.
P. O. Box 530
Burlington, VT 05402-0530
13677
Vermont
$7,762
Alliance of NonProfits for Insurance, Risk Retention Group
2386 Airport Road
Barre, VT 05641
10023
Vermont
$110,209
Allied Professionals Insurance Company, A Risk Retention Group, Inc.
1100 W Town & Country Road, Suite 1400
Orange, CA 92868
11710
Arizona
$29,278
American Association of Orthodontists Insurance Company
(A Risk Retention Group)
7580 E. Gray Road, Suite 101
Scottsdale, AZ 85260
10232
Arizona
$21,081
American Builders Insurance Company Risk Retention Group, Inc.
5151 Hampstead High Street, Suite 200
Montgomery, AL 36116
12631
Alabama
$60,924
American Contractors Insurance Company Risk Retention Group
2600 N Central Express Way, Suite 800
Richardson, TX 75080
12300
Texas
$174
American Excess Insurance Exchange, Risk Retention Group
150 Dorset Street, #238
South Burlington, VT 05403
10903
Vermont
$0
American Trucking and Transportation Insurance Company,
A Risk Retention Group (Attic)
111 North Higgins Avenue, 4
th
Floor
Missoula, MT 59802
11534
Montana
$0
Applied Medico Legal Solutions Risk Retention Group, Inc.
2555 E Camelback Road, Suite 700
Phoenix, AZ 85016
11598
Arizona
$9,465
Architects & Engineers Insurance Company, A Risk Retention Group
2056 Westings Avenue, Suite 20
Naperville, IL 60563
44148
Delaware
$0
ARCOA Risk Retention Group, Inc.
2721 N Central Avenue
Phoenix, AZ 85004
13177 Nevada
$48,038
52
ARISE Boiler Inspection and Insurance Company Risk Retention Group
P. O. Box 23790
Louisville, KY 40223-0790
13580 Kentucky
$5,084
Association of Certified Mortgage Originators Risk Retention Group,
Inc.
c/o Risk Services
1605 Main Street, Suite 800
Sarasota, FL 34236
14425 Nevada
$0
Attorneys’ Liability Assurance Society, Ltd., A Risk Retention Group
148 College Street., Suite 204
Burlington, VT 05401
15445 Vermont
$471,367
Brooklyn Specialty Insurance Company Risk Retention Group, Inc.
5630 University Parkway,
Winston-Salem, NC 27015
16396
North
Carolina
$0
C.A.R. Risk Retention Group, Inc.
725 Cool Springs Boulevard, Suite 600
Franklin, TN 37067
15921 Tennessee
$124,521
Caring Communities, A Reciprocal Risk Retention Group
1850 W. Winchester Road, Suite 109
Libertyville, IL 60048
12373
District of
Columbia
$42,860
Circle Star Insurance Company, A Risk Retention Group
P.O. Box 2100
Montpelier, VT 05601-2100
11839 Vermont
$888
Claim Professionals Liability Insurance Company (A Risk Retention Group)
2386 Airport Road
Barre, VT 05641
12172 Vermont
$23,366
College Risk Retention Group, Inc.
P. O. Box 530
Burlington, VT 05402-0530
13613 Vermont
$94,490
Consumer Specialties Insurance Company Risk Retention Group
2386 Airport Road
Barre, VT 05641
10075 Vermont
$6,000
Continuing Care Risk Retention Group, Inc.
C/O Risk Services
1605 Main Street, Suite 800
Sarasota, FL 34236
11798
South
Carolina
$0
COPIC, A Risk Retention Group
7351 E Lowry Boulevard., Suite 400
Denver, CO 80230
14906
Colorado
$0
County Hall Insurance Company, Inc., A Risk Retention Group
Two Waterfront Plaza, Suite 300
500 Ala Moana Boulevard
Honolulu, HI 96813
15947
North
Carolina
$70,375
Coverys RRG, Inc.
1605 Main Street, Suite 800
Sarasota, FL 34236
14160
District of
Columbia
$0
53
CPA Mutual Insurance Company of America Risk Retention Group
40 Main Street, Suite 200
Burlington, VT 05401
10164 Vermont
$89,887
CrossFit Risk Retention Group
C/O Pacific Risk Solutions, LLC
2897 Kalawao Street
Honolulu, HI 96822
13720 Montana
$21,596
Cusa RRG Inc.
76 Saint Paul, Suite 500
Burlington, VT 05401
16222 Vermont
$3,426
DAN Risk Retention Group, Inc.
1327C Ashley River Road, Suite 200
Charleston, SC 29407
15928
South
Carolina
$52,088
Doctors & Surgeons National Risk Retention Group
3370 Sugarloaf Parkway, Suite G-2/302
Lawrenceville, GA 30044
13018 Kentucky
$0
Eagle Builders Insurance Company Risk Retention Group, Inc.
5630 University Parkway
Winston Salem, NC 27105
16104
North
Carolina
$0
Emergency Medicine Professional Assurance Company Risk Retention
Group
C/O Risk Services
165 Main Street, Suite 800
Sarasota, FL 34236
12003 Nevada
$0
Future Care RRG Inc.
58 East View Lane, Suite 2
Barre, VT 05641
16661 Vermont $172,035
Golden Insurance Company, A Risk Retention Group
3993 Howard Hughes Parkway, Suite 250
Las Vegas, NV 89169-6754
11145 Nevada
$0
Graph Insurance Group, A Risk Retention Group
135 Allen Brook Lane, Suite 101
Williston, VT 05495
16415 Vermont $0
Green Hills Insurance Company, A Risk Retention Group
100 Bank Street, Suite 610
Burlington, VT 05401
11941 Vermont
$0
54
Health Care Industry Liability Reciprocal Insurance Company,
A Risk Retention Group
201 S. Main Street, Suite 200
Ann Arbor, MI 48104
11832
District of
Columbia
$818,668
Housing Authority Risk Retention Group, Inc.
P. O. Box 189
Cheshire, CT 06410-0189
26797 Vermont
$222,697
ICI Mutual Insurance Company, A Risk Retention Group
1401 H Street NW, Suite 1000
Washington, DC 20005
11268 Vermont
$265,050
Lone Star Alliance Inc., a Risk Retention Group
901 S Mopac Expressway
Barton Oaks Plaza V, Suite 500
Austin, TX 78746
15211
District of
Columbia
$3,750
Jamestown Insurance Company, A Risk Retention Group
1327 Ashley River Road, Building C, Suite 200
Charleston, SC 29407
11589
South
Carolina
$0
Lewis & Clark LTC Risk Retention Group, Inc.
3655 Brookside Parkway, Suite 200
Alpharetta, GA 30022
11947 Nevada
$0
MedChoice Risk Retention Group, Inc.
40 June Way
Milton, VT 05468
15738 Vermont
$6,515
Mental Health Risk Retention Group, Inc.
126 College Street, Suite 400
Burlington, VT 05401
44237 Vermont
$0
MICA Risk Retention Group INC.
2602 E. Thomas Road
Phoenix, AZ 85016
15527
Arizona
$0
MMIC Risk Retention Group, Inc.
7701 France Avenue South, Suite 500
Minneapolis, MN 55435-5288
14062
District of
Columbia
$0
Motor Transport Mutual Risk Retention Group, Inc.
445 Dexter Avenue, Suite 9075
Montgomery, AL 36104
16700 Alabama $0
Midwest Insurance Group, Inc., A Risk Retention Group
5875 Castle Creek Parkway N. Drive, Suite 215
Indianapolis, IN 46250
11999 Vermont $223,048
MLM Risk Retention Group, Inc.
333 S. 7
th
Street, Suite 2200
Minneapolis, MN 55402
16026
District of
Columbia
$1,452
Mountain States Healthcare Reciprocal Risk Retention Group
40 Main Street, Suite 200
Burlington, VT 05401
11585 Montana
$0
NASW Risk Retention Group, Inc.
1401 Eye Street NW, Suite 600
Washington, D.C. 20005
14366
District of
Columbia
$63,743
55
National Home Insurance Company A Risk Retention Group
10375 E. Harvard Avenue, Suite 100
Denver, CO 80231
44016 Colorado
$0
National Independent Truckers Insurance Company, A Risk Retention
Group
1327 Ashley River Road, Building C, Suite 200
Charleston, SC 29407
11197
South
Carolina
$15,111
NCMIC Risk Retention Group, Inc.
14001 University Avenue
Clive, IA 50325-8258
14130
Iowa
$0
New Home Warranty Insurance Company, A Risk Retention Group
Compliance Specialist
10375 E Harvard Avenue, Suite 100
Denver, CO 80231
13792
District of
Columbia
$122,825
Oceanus Insurance Company, A Risk Retention Group
1327 Ashley River Road, Building C
Suite 200
Charleston, SC 29407
12189
South
Carolina
$0
OMS National Insurance Company, Risk Retention Group
6133 North River Road, Suite 650
Rosemont, IL 60018-5173
44121 Illinois
$286,195
OOIDA Risk Retention Group
58 East View Lane, Suite 2
Barre, VT 05641
10353 Vermont
$126,510
Ophthalmic Mutual Insurance Company, A Risk Retention Group
126 College Street, Suite 400
Burlington, VT 05401
44105 Vermont
$42,258
Overdrive Risk Retention Group, LLC
1801 West End Avenue, Suite 1400
Nashville, TN 37203
16822 Tennessee $83,167
Paratransit Insurance Company, A Mutual Risk Retention Group
2386 Airport Road
Barre, VT 05641
44130 Tennessee
$159,313
PCH Mutual Insurance Company, Inc., A Risk Retention Group
C/O Risk Services
1605 Main Street, Suite 800
Sarasota, FL 34236
11973
District of
Columbia
$0
Preferred Physicians Medical Risk Retention Group
9000 W. 67
th
Street
Shawnee Mission, KS 66202-3656
44083 Missouri $0
Restoration Risk Retention Group, Inc.
76 Paul Street
Burlington, VT 05401
12209 Vermont $46,106
Romulus Insurance Risk Retention Group, Inc.
10701 Middlebelt Road
Romulus, MI 48174
15744
South
Carolina
$0
Skyraider Risk Retention Group, Inc.
151 Meeting Street, Suite 301
Charleston, SC 29401
16863
South
Carolina
$770
56
Small Fleet Advantage RRG Inc
146 Fairchild Street, Suite 135
Charleston, SC 29492
16600
South
Carolina
$92,286
Spirit Commercial Auto Risk Retention Group, Inc.
1605 Main Street, Suite 800
Sarasota, FL 34236
14207
Nevada
$0
Spirit Mountain Insurance Company Risk Retention Group, Inc.
C/O Risk Services
2233 Wisconsin Avenue, NW, Suite 310
Washington, DC 20007
10754
District of
Columbia
$27,413
St. Charles Insurance Company Risk Retention Group
2700 N 3
rd
Street, Suite 3050
Phoenix, AZ 85004
11114
South
Carolina
$2,024
States Self-Insurers Risk Retention Group, Inc.
222 South Ninth Street, Suite 1300
Minneapolis, MN 55402-3332
44075 Vermont
$1,110,854
STICO Mutual Insurance Company, A Risk Retention Group
76 St. Paul Street, Suite 500
Burlington, VT 05401-4477
10476 Vermont
$0
Terra Insurance Company, A Risk Retention Group
2386 Airport Road
Barre, VT 05641
10113 Vermont
$0
TerraFirma Risk Retention Group, LLC
P.O. Box 530
Burlington, VT 05402
14395 Vermont
$2,163
The Doctors Company Risk Retention Group, A Reciprocal Exchange
1050 K Street NW, Suite 400
Washington, DC 20001
14347
District of
Columbia
$0
The Healthcare Underwriting Company, A Risk Retention Group/The
100 Bank Street, Suite 610
Burlington, VT 05401
10152 Vermont
$0
The Mutual Risk Retention Group, Inc.
3000 Oak Road #600
Walnut Creek, CA 94597
26257 Hawaii
$0
The National Catholic Risk Retention Group/The
148 College Street, Suite 204
Burlington, VT 05401
10083 Vermont
$0
Titan Insurance Company, Inc., A Risk Retention Group
1327 Ashley River Road, Building C, Suite 200
Charleston, SC 29407
11153
South
Carolina
$13,432,717
Title Industry Assurance Company, A Risk Retention Group
C/O Aon Insurance Managers (USA), Inc.
76 St. Paul Street, Suite 500
Burlington, VT 05401
10084 Vermont
$62,830
United Educators Insurance, A Reciprocal Risk Retention Group
7700 Wisconsin Avenue
Bethesda, MD 20814
10020 Vermont
$2,645,172
57
Urgent Care Assurance Company Risk Retention Group
1605 Main Street, Suite 800
Sarasota, FL 34236
12915 Nevada
$0
Vanderbilt Insurance Company, A Risk Retention Group, LLC
701 East Bay Street, Suite 514
Charleston, SC 29403
16639
South
Carolina
$0
Velocity Insurance Company, A Risk Retention Group
1327C Ashley River Road, Suite 200
Charleston, SC 29407
15956
South
Carolina
$0
Western Pacific Mutual Insurance Company Risk Retention Group
9265 Madras Court
Littleton, CO 80130
40940 Colorado
$956
YRIG Risk Retention Group, Inc.
445 Dexter Avenue, Suite 9075
Montgomery, AL 36014
16887 Alabama $0
Total Nebraska Premiums Written in 2020
$21,330,829
58
WESTERN GUARANTY FUND SERVICES
Financial Statements
For the Years Ended December 31, 2020 and 2019,
Supplemental Schedules
And
Independent Auditors' Report
59
WESTERN GUARANTY FUND SERVICES
STATE
MENTS OF FINANCIAL POSITION
DECEMBER 31, 2020 AND 2019
2020 2019
ASSETS
CURRENT ASSETS
Cash and cash equivalents 172,344$ 177,656$
Accounts receivable 210,520 188,476
Prepaid expenses 79,459 82,055
Total current assets 462,323 448,187
FURNITURE AND EQUIPMENT, NET 100,963 26,889
D
EPOSITS 36,840
8,888
TOTAL 600,126$
483,964$
LIABILITIES AND NET ASSETS
CURRENT LIABILITIES
Accounts payable 8,258$ 8,418$
Accrued liabilities 140,905 98,657
Total current liabilities 149,163 107,075
ADVANCES FROM MEMBER FUNDS 450,963
376,889
TOTAL LIABILITIES 600,126
483,964
NET ASSETS WITHOUT DONOR RESTRICTION —
—
TOTAL 600,126$
483,964$
60
WESTERN GUARANTY FUND SERVICES
STATE
MENTS OF ACTIVITIES
FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019
2020 2019
REVENUES
Operating assessments 1,836,098$
2,058,600$
EXPENSES
Operating expenses (allocated to Member Guaranty
Associations):
Program services 1,652,487 1,852,739
General and administrative 183,611
205,861
Total expenses 1,836,098
2,058,600
CHANGE IN NET ASSETS —
—
NET ASSETS WITHOUT DONOR RESTRICTION,
BEGINNING OF YEAR —
—
NET ASSETS WITHOUT DONOR RESTRICTION,
END OF YEAR —$
—$
61
WESTERN GUARANTY FUND SERVICES
STATE
MENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019
2020 2019
OPERATING ACTIVITIES
Change in net assets —$ —$
Adjustments to reconcile change in net assets
to net cash provided by operating activities
Depreciation 20,585 12,361
Changes in operating assets and liabilities:
Accounts receivable (22,044) 12,007
Prepaid expenses and deposits (25,356) (23,523)
Accounts payable (160) (1,305)
Accrued liabilities 42,248 4,250
Net cash provided by operating activities 15,273
3,790
INVESTING ACTIVITIES
Net cash used in investing activities —
Purchases of furniture and equipment (94,659) (26,062)
FINANCING ACTIVITIES
Net cash provided by financing activities —
Advances of member funds, net 74,074
13,702
NET DECREASE IN CASH AND CASH EQUIVALENTS (5,312) (8,570)
CASH AND CASH EQUIVALENTS, Beginning of year 177,656 186,226
CASH AND CASH EQUIVALENTS, Ending of year 172,344$
177,656$
62
WESTERN GUARANTY FUND SERVICES
NOTES TO FINANCIAL STATEMENTS
1. SU
MMARY OF SIGNIFICANT ACCOUNTING POLICIES
Des
cription of Business — Western Guaranty Fund Services (the Company) is a not-for-profit,
unincorporated association of the insurance guaranty associations in the states of Colorado, Idaho,
Kansas, Montana, Nebraska, Washington and Wyoming (Member Guaranty Associations). These
Member Guaranty Associations were created by statute in their respective states to pay policy
holder claims in connection with insolvent insurers covered by the guaranty fund statutes in their
respective states. The Company, located in Denver, Colorado, provides management services to the
Member Guaranty Associations, the expense of which is borne by the Member Guaranty
Associations. Operating expenses are allocated to the Member Guaranty Associations and individual
insolvencies based on claim volume and complexity.
Bas
is of Presentation — The financial statements of the Company have been prepared on the
accrual basis.
Cash and Cash Equivalents — The Company considers all highly liquid temporary cash investments
with an original maturity of 90 days or less to be cash equivalents.
Acco
unts Receivable — Accounts receivable are from the various Member Guaranty Associations
for reimbursement of association-specific expenses paid by the Company and reimbursements of
the Company's operating expenses allocated to the associations. Accounts receivable are
considered by management to be fully collectible.
Fur
niture and Equipment — Furniture and equipment in excess of $1,000 and all expenditures for
repairs, maintenance, renewals and betterments that materially prolong the useful lives of assets
are recorded at cost and depreciated using the straight-line method over their estimated useful
lives of three to ten years.
Reven
ue and Operating Expenses — Revenue consists solely of assessments of Member Guaranty
Associations for operating expenses. Assessments are recorded as revenue when operating
expenses are incurred. Operating expenses are allocated to Member Guaranty Associations based
on a claim rating system which factors in the complexity and time involved for open claims for each
insolvency within each state.
Dir
ect costs related to specific insolvencies paid by the Company and reimbursed by the Member
Guaranty Associations were $568,973 and $547,480 during the years ended December 31, 2020 and
2019, respectively. These expenses are not recorded as revenue or expense by the Company.
Income
Taxes — The Company is exempt from federal income taxes under Section 501(c)(6) of the
Internal Revenue Code. Accordingly, the accompanying financial statements contain no provision for
income taxes.
63
The Company believes that it does not have any uncertain tax positions that are material to the
financial statements.
Use
of Estimates — The preparation of the Company's financial statements in conformity with
accounting principles generally accepted in the United States of America requires management to
make estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of income and expenses during the reporting period. Actual results could differ
from those estimates.
Sub
sequent Events — The Company has evaluated subsequent events for recognition or disclosure
through the date of the Independent Auditors' Report, which is the date the financial statements
were available for issuance.
2. LIQ
UIDITY AND AVAILABILITY
There are no contractual restrictions or board designations on financial assets to meet cash needs
for general expenditures. The following table reflects the Company’s financial assets as of December
31, 2020 and 2019:
2020 2019
Cash and cash equivalents $ 172,344 $ 177,656
Accounts receivable 210,520 188,476
Total financial assets available to management to meet
cash needs for general expenditures within one year $ 382,864 $ 366,132
As part of the Company’s liquidity management, it has a policy to structure its financial assets to be
available as its general expenditures, liabilities, and other obligations come due. The Company’s
policy to manage an emergency cash flow is to evaluate actual monthly expenses and compare with
amounts forecasted to determine if it is necessary to increase the amount of advances from
member funds. The Company manages their cash flow for a one-year cycle from the balance sheet
date.
3. FUN
CTIONAL EXPENSES ALLOCATION METHODS
The f
inancial statement reports certain categories of expenses that are attributable to one or more
program or supporting services of the Company. Therefore, expenses require allocation on a
reasonable basis that is consistently applied. The expenses that are allocated include all operating
expenses of the Company since they are incurred for one function. A reasonable estimate is 90%
toward the function and mission of the Company and 10% management and general activities which
are allocated on the basis of estimates of time and effort.
64
4. FURNITURE AND EQUIPMENT
Furnitur
e and equipment consisted of the following as of December 31:
2020 2019
Computer equipment and software $ 164,936 $ 165,495
Furniture and fixtures 86,251 —
251,187 165,495
Less accumulated depreciation 150,224 138,606
Furniture and equipment, net $ 100,963 $ 26,889
5. ME
MBER GUARANTY ASSOCIATION FUNDS
The Me
mber Guaranty Associations were established to provide funds for the settlement of covered
claims for losses or return of unearned premiums on covered policies of insolvent insurers, through
assessing member insurers within each state. These Member Guaranty Associations have organized
the Company to assist in the discharge of their statutory responsibilities. Member Guaranty
Association funds, reported on a cash basis, under management by the Company amounted to
$218,486,575 and $222,007,979 as of December 31, 2020 and 2019, respectively.
The f
ollowing summarizes fund transactions of Member Guaranty Associations during the years
ended December 31:
2020 2019
Member Guaranty Association funds, beginning of year $ 222,007,979 $ 200,912,158
Cash receipts:
Member insurer assessments 358,458 488,560
Interest income 3,224,175 4,485,223
Recoveries 928,496 27,597,798
Ancillary reimbursement 203,954
Large deductible workers’ compensation 274,575
Total cash receipts $ 4,715,083 $ 32,846,156
Cash disbursements:
Premium refunds $ 10,697 $ 251,062
Losses 5,431,629 6,443,596
Loss adjusting expense - allocated 285,920 833,040
Loss adjusting expense - unallocated 2,457,101 2,631,789
Refund of assessments 51,140 1,590,848
Total cash disbursements 8,236,487 11,750,335
Member Guaranty Association funds, end of year $ 218,486,575 $ 222,007,979
65
Member Guaranty Association funds, by state association are as follows as of December 31:
2020 2019
Colorado $ 89,159,892 $ 89,863,581
Idaho 4,246,206 4,831,726
Kansas 37,697,181 38,460,144
Montana 16,695,514 17,481,388
Nebraska 37,070,876 37,897,514
Washington 31,998,921 31,787,937
Wyoming 1,617,985 1,685,689
Total $ 218,486,575 $ 222,007,979
Nebraska Guaranty Association has available a $5,000,000 revolving line of credit. The line of credit
bears interest at the prime interest rate (3.25% at December 31, 2020) with a floor rate of 4.00%.
The line of credit matures on November 16, 2023. There were no draws on the line during the years
ended December 31, 2020 and 2019 and there is no outstanding balance at December 31, 2020 and
2019.
The unaudited reserve for unpaid loss and loss adjustment expenses as estimated by the Company
for each Member Guaranty Association as of December 31 is as follows:
Unaudited
2020 2019
Colorado $ 36,125,308 $ 39,281,082
Idaho 5,880,559 6,211,656
Kansas 18,527,345 18,012,321
Montana 24,588,186 23,022,215
Nebraska 22,031,612 26,811,819
Washington 12,750,257 11,191,278
Wyoming 375,390 343,041
Total $ 120,278,657 $ 124,873,412
6. AD
VANCES FROM MEMBER GUARANTY ASSOCIATIONS
The Com
pany receives advances from the Member Guaranty Associations to finance operations and
to acquire furniture and equipment. If the Company Board of Directors voted to dissolve the
Company (by a two-thirds vote), as of December 31, 2020, $350,000 of the amount advanced is
refundable to the respective state Member Guaranty Associations. Amounts in excess of $350,000
are recognized as operating assessment revenue in connection with the recognition of depreciation
of the furniture and equipment which were acquired with the advances.
66
7. COMMITMENTS AND CONTINGENCIES
The Com
pany leases its office facilities under a non-cancellable operating lease. The lease requires
the Company to be responsible for maintenance of the premises and its pro rata share of the
increase in building operating costs and taxes over such costs incurred in 2020, the base year of the
lease. Additionally, the Company leases equipment under an operating lease. Rent and lease
expense was $86,277 and $135,199 for the years ended December 31, 2020 and 2019, respectively.
The future operating lease commitments, exclusive of operating costs, for the years ended
December 31 are as follows:
2021
$ 115,955
2022 117,795
2023 118,699
2024 117,728
2025 119,568
Thereafter 244,653
Total $ 834,398
8. CON
CENTRATIONS OF CREDIT RISK
Cer
tain financial instruments potentially subject the Company to concentrations of credit risk,
primarily cash maintained in banks. The Company's operating cash periodically exceeds the FDIC
insurance limits.
9. RET
IREMENT PLAN
All
employees are eligible to participate in a qualified 401(k) retirement plan immediately on the
first quarterly plan entry date. The Company contributes 3% of annual salary for all employees,
regardless of participation, which is 100% vested immediately. In addition, the Company matches
3%, plus 50% of the next 3%, of an employee's contribution, which is 100% vested after three years
of service. Retirement plan contributions for the years ended December 31, 2020 and 2019 were
$83,169 and $94,652, respectively.
67
WESTERN GUARANTY FUND SERVICES
SUPPLEMENTAL SCHEDULES
68
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the N E B R A S K A Property & Liability Insurance Guaranty Association
Year Ended December 31, 2020
Iowa Mission American Mutual Western Credit Fremont Atlantic Lumbermen
National National of Boston Employers Rockwood General Reliance Home Insurance Legion Mutual Mutual Casualty Freestone
Cash receipts:
Member insurer assessments -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Interest income 21,180 14 2,653 248 3,504 37,597 157,904
7,437 10,526 140,235 4,881 59,485 1,527
Recoveries - 10,372 - - - - - 22,119 -
- - 57,895 -
Large deductible - - - - - - - - - - - - -
Transfers (to) from other insolvencies - - - - - - (75,
000) - - - - - -
Total cash receipts 21,180 10,385 2,653 248 3,504 37,597 82,904 29,556 10,526 140,235 4,881 117,380 1,527
Cash disbursements:
Premium refunds - - - - - - - - - - - - 9,900
Losses 6,933 - 1,357 - 6,880 15,386 138,210
6,428 1,624 232,174
5,224 148,175
6,058
Loss adjusting expenses - allocated - - 3 - - 4 3,118 7,839 26 29,466 63 1,214 24
Loss adjusting expenses - unallocated 1,482 - 2,953 - 1,398 2,953 31,411 11,828 5,918 16,271 4,444 52,957 4,444
Refund of assessments - - - 31,445 - - - - - - - - -
Advance to WGFS - - - - - - - - - - - - -
Total cash disbursements 8,415 - 4,313 31,445 8,278 18,343 172,738 26,094 7,568 277,912 9,731 202,346 20,426
Increase (decrease) in restricted member guaranty funds 12,766 10,385 (1,660) (31,197) (4,773) 19,254 (89,
835) 3,462 2,959 (137,676) (4,850) (84,966) (18,899)
Restricted member guaranty funds:
Beginning of year 1,365,358 - 172,843 31,197 230,729 2,424,991 10,249,973 489,746 680,248 9,166,946 319,057 3,921,
063 112,198
End of year 1,378,124$ 10,385$ 171,183$ -$ 225,955$ 2,444,244$ 10,160,138$ 493,209$ 683,206$ 9,029,270$ 314,208$ 3,836,097$ 93,298$
Composition of restricted member guaranty funds
December 31, 2020:
Cash and cash equivalents 57,133$ 431$ 7,097$ -$ 9,367$ 101,331$ 421,208$ 20,447$ 28,324$ 374,325$ 13,026$ 159,033$
3,868$
Investments 1,320,991 9,955 164,086 - 216,588 2,342,914 9,738,931 472,762 654,883
8,654,945 301,181 3,677,064 89,431
1,378,124$ 10,385$ 171,183$ -$ 225,955$ 2,444,244$ 10,160,138$ 493,209$ 683,206$ 9,029,270$ 314,208$ 3,836,097$ 93,298$
Schedule 5
See accompanying independent auditors' report Nebraska (continued)
69
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the N E B R A S K A Property & Liability Insurance Guaranty Association
Year Ended December 31, 2020
Cash receipts:
Member insurer assessments
Interest income
Recoveries
Large deductible
Transfers (to) from other insolvencies
Total cash receipts
Cash disbursements:
Premium refunds
Losses
Loss adjusting expenses - allocated
Loss adjusting expenses - unallocated
Refund of assessments
Advance to WGFS
Total cash disbursements
Increase (decrease) in restricted member guaranty funds
Restricted member guaranty funds:
Beginning of year
End of year
Composition of restricted member guaranty funds
December 31, 2020:
Cash and cash equivalents
Investments
See accompanying independent auditors' report
Lumbermen
American
Underwriting Castlepoint Guarantee Gateway Service
Red Rock Alliance National Insurance Insurance Insurance Co Admin Total
-$ -$ -$ -$ -$ -$ 37,900$
37,900$
46,993 164 72,547 9,828 - - - 576,725
- - - - - - - 90,386
- - - - - - - -
- - - - - - 75,000
-
46,993 164 72,547 9,828 - - 112,900 705,011
- - - - - - - 9,900
59,215 - 243,839 104,618 -
- - 976,121
2,942
- 6,392 65,167 - 1,159 - 117,417
20,393 - 6,245 107,440 11,089
5,701 90,144 377,072
- 19,694 - - - - - 51,139
- - - - - - - -
82,551 19,694 256,477 277,226 11,089 6,860 90,144 1,531,649
(35,557) (19,530) (183,930) (267,398) (11,089) (6,860) 22,756
(826,638)
3,063,036 19,530 4,829,101 797,633
- - 23,867 37,897,514
3,027,478$ -$ 4,645,171$ 530,235$ (11,089)$ (6,860)$ 46,623$ 37,070,876$
125,510$ -$ 192,574$ 21,982$ (11,089)$ (6,860)$ 1,933$ 1,519,638$
2,901,969 - 4,452,597 508,253 - - 44,690 35,551,238
3,027,478$ -$ 4,645,171$ 530,235$ (11,089)$ (6,860)$ 46,623$ 37,070,876$
Schedule 5
Nebraska (concluded)
70
WESTERN GUARANTY FUND SERVICES
STATE
MENTS OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED DECEMBER 31, 2019
Program Services
Supporting Services
Management and
General and
other supervisory
Administrative
services
Total
EXPENSES
Salaries and wages - employees
841,424$ 93,492$ 934,916$
Officer and director compensation
336,371 37,375 373,746
Other employee benefits
140,265 15,585 155,850
Occupancy
117,663 13,074 130,737
Payroll taxes
83,734 9,304 93,038
Pension contribution
62,859 6,984 69,843
Information technology
58,754 6,528 65,282
Travel
40,547 4,505 45,052
Conferences and meetings
37,995 4,222 42,217
Office expense
31,878 3,542 35,420
Insurance
30,615 3,402 34,017
Legal
30,374 3,375 33,749
Accounting fees
12,496 1,388 13,884
Depreciation
11,125 1,236 12,361
Fees for services (employees and other)
5,880 653 6,533
Sales and use tax
2,423 269 2,692
Education and training
2,359 262 2,621
Personal property taxes
311 35 346
Miscellaneous
5,666
630
6,296
TOTAL
1,852,739$
205,861$
2,058,600$
PERCENTAGE OF TOTAL 90%
10%
100%
71
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the C O L O R A D O Insurance Guaranty Association
Year Ended December 31, 2020
American Lumbermen
Commercial Mutual Employers Commercial Great Reliance Home Fremont Legion Casualty Atlantic Mutual
Standard Liability National Comp Casualty States Insurance Insurance Insurance Insurance Reciprocal Mutual Centennial Casualty Freestone
Cash receipts:
Member insurer assessments -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Interest income 5,123 907 12,149 - 116,787 71
8,536 62,258 35,457 147,405 1,223 - - - -
Recoveries - - - - - - 101,879 - - - - - 12,237 -
Large deductible w/c - - - - - - - - - - - - - -
Transfers (to) from other insolvencies - - - - (1,
000,000) - - - - - - 27
4,607 - 944,471
Loan from "Auto/Other" account - - - - - - - - - - - - - -
Total cash receipts 5,123 907 12,149 - (883,213) 718,536 164,137 35,457 147,405 1,223 - 274,607 12,237 944,471
Cash disbursements:
Premium refunds
- - - - - - - - - - - - - -
Losses 7,495 1,047 - 56,372 9,893 562,563 257,279 13
8,367 27
,806 20,767 6,447 - 33,216 23
0
Loss adjusting expenses - allocated - - - 29 21 2,534 2,723 420 309 3,752 (500) - 245 26
Loss adjusting expenses - unallocated 1,500 998 1,500 6,235 7,491 57,624 34,992 45,516 19,796 7,
491 11,998 - 28
,247 2,294
Loan to "WC" account - - - - - - - - - - - - - -
Advance WGFS - - - - - - - - - - - - - -
Total cash disbursements 8,994 2,045 1,500 62,636 17,405 622,721 294,994 184,304 47,910 32,009 17,945 - 61,708 2,551
Increase (decrease) in restricted member guaranty funds (3,871) (1,138) 10,649 (62,636) (90
0,618) 95,815 (130,857) (148,847) 99,495 (30,785) (17
,945) 274,607 (49,471) 94
1,920
Restricted member guaranty funds:
Beginning of year 376,501 67,628 883,006 (53,213) 8,
817,323 52,505,198 4,652,657 2,
671,351 10,728,860 105,860 (25
8,060) (274,607) (477,531) (94
1,920)
End of year 372,629$ 66,490$ 893,656$ (115,849)$ 7,916,705$ 52,601,013$ 4,521,799$ 2,522,504$ 10,828,355$ 75,075$ (276,005)$ -$ (527,001)$ -$
Composition of restricted member guaranty funds
December 31, 2020:
Cash and cash equivalents 18,662$ 3,330$ 44,757$ (11
5,849)$ 396,494$ 2,634,427$ 22
6,466$ 126,335$ 542,319$ 3,
760$ (276,005)$ -$ (52
7,001)$ -$
Investments 353,967 63,160 848,898 - 7,
520,211 49,966,586 4,295,333 2,
396,169 10,286,036 71,315 - - - -
372,629$ 66,490$ 893,656$ (115,849)$ 7,916,705$ 52,601,013$ 4,521,799$ 2,522,504$ 10,828,355$ 75,075$ (276,005)$ -$ (527,001)$ -$
Schedule 1
See accompanying independent auditors' report Colorado (continued)
72
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the K A N S A S Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Transit Integrity California Credit Reliance Phico Petrosurance Home Fremont Legion Casualty Equity Lumbermen Ullico
Casualty Insurance Comp General Insurance Insurance Insurance Insurance Insurance Insurance Reciprocal Mutual Centennial Mutual Casualty Casualty
12/3/1985 3/24/1987 9/26/2000 1/5/2001 10/3/2001 2/1/2002 3/14/2002 6/13/2003 7/2/2003 7/28/2003 8/13/2004 8/13/2004 4/27/2011 5/10/2013 5/30/2013
Cash receipts:
Member insurer assessments -$ 1,696,086$ -$ -$ 5,457,358$ 13,531,472$ 4,772,643$ 7,996,306$ -$ 6,999,039$ -$ -$ -$ -$ -$
Interest income 164,658 562,393 740,071 59,703 1,217,844 1,298,145 251,233 923,113 803,205 857,159 69,001 13,828 - - 17
Recoveries 272,752 1,547,754 233,123 1,166,533 20,766,314 11,854,484 675,222 2,720,392 - 13,263,077 2,700,293 489,174 4,233 222,158 224,123
Special deposits received - 168,863 1,791,009 - 227,193 -
- - 8,
161,182 - - - - - 121,407
National WC reinsurance pool - - - - - - - - - - - - - - -
Large deductible w/c - - - - 1,267,934 317 - 69,466 - 340,178 - - - - -
Bank loans - - - - - - - - - - - - - - -
Transfers (to) from other insolvencies 119,724 (725,000) 2,950,000 2,500,000 4,000,000 1,000,000 - (4,000,000) - 2,000,000 900,000 140,000 - - -
Total cash receipts 557,134 3,250,096 5,714,203 3,726,236 32,936,644 27,684,418 5,699,098 7,709,277
8,964,387 23,459,
454 3,669,294 643,003 4,233 222,158 345,547
Cash disbursements:
Premium refunds 22,688 1,693 220,961 454 136,477 219,352 314,481 - 696 894,790 - - - - 929
Losses 252,738 1,635,117 2,721,820 2,725,417 17,756,259 14,667,013 3,701,015 3,991,247 1,821,794 11,679,985 2,559,506 375,989 151,766 635,798 1,103,258
Loss adjusting expenses - allocated 104,430 175,955 185,327 127,145 1,930,455 3,385,026 293,399 139,255 273,259 1,118,788 128,816 54,729 16,308 48,399 169,492
Loss adjusting expenses - unallocated 130,466 165,608 432,023 223,649 1,407,453 1,035,357 413,231 422,986 284,986 735,876 115,013 90,608 53,618 162,935 227,274
Special deposits distributed - - - - - - - - 5,661,182 -
- - -
- -
Total cash disbursements 510,322 1,978,373 3,560,131 3,076,665 21,230,644 19,306,748 4,722,127 4,553,488 8,041,916 14,429,438 2,803,335 521,326 221,692 847,132 1,500,954
Operating expenses:
Professional services (legal and audit) 1,076 1,263 - - - - - - - - - - - - -
Travel - - - - - - - - - - - - - - -
Other 13 338 - - - - - - - - - - - - -
Interest - - - - - - - - - - - -
- - -
Advance to WGFS - - - - - - - - - - - - - - -
Bank loans - - - - - - - - - - - - - - -
Total operating expenses 1,089 1,601 - - - - - - - - - - - - -
Total cash disbursements 511,411 1,979,974 3,560,131 3,076,665 21,230,644 19,306,748 4,722,127 4,553,488 8,041,916 14,429,438 2,803,335 521,326 221,692 847,132 1,500,954
BALANCE, End of year 45,723$ 1,270,122$ 2,154,072$ 649,571$ 11,706,000$ 8,377,671$ 976,972$ 3,155,789$ 922,471$ 9,030,015$ 865,960$ 121,677$ (217,459)$ (624,974)$
(1,155,407)$
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents 7,174$ 199,275$ 337,962$ 101,914$ 1,836,607$ 1,314,410$ 153,281$ 495,126$ 144,731$ 1,416,760$ 135,864$ 19,090$ (217,459)$ (624,974)$ (1,155,407)$
Investments 38,549 1,070,847 1,816,110 547,657 9,869,393 7,063,260 823,690 2,660,663 777,740 7,613,256 730,095 102,586 - - -
45,723$ 1,270,122$ 2,154,072$ 649,571$ 11,706,000$ 8,377,671$ 976,972$ 3,155,789$ 922,471$ 9,030,015$ 865,960$ 121,677$ (217,459)$ (624,974)$ (1,155,407)$
Reserve for losses and allocated
Adjusting expense at December 31, 2020 -$ -$ 254,533$ 154,677$ 4,150,904$ 1,207,
036$ 121,794$ 1,686,341$ 669,929$ 4,910,651$ 922,932$ 424,164$ 507,710$ 567,594$ 416,553$
* Allied Fidelity, American Druggist, American Eagle, American Excel, American Fidelity, American Mutual Liability, American Reserve, American Sterling, American Universal, Amwest, Aspen, Atlantic Mutual, Carriers, Colonial Casualty, Comco, Commercial Comp, Commercial Standard,
Commonwealth General, Early American, Edison Insurance, Empire Casualty, Employers Casualty, Employers National, Excalibur, Far West, Homeowner, Gramercy, Iowa National, Ideal Mutual, Intercontinental, Lutheran Benevolent, M&W, MCA, Mid-America, Midland, Mission,
Mission National, Missouri General, National Colonial, Ohio General, P.I.E., Premier Alliance, Pride National, Professional Medical, Professional Mutual, Professional Mutual RRG, Proprietors, Protective National, Reserve, ROA, Rockwood Insurance, Security Casualty,
Statewide Insurance, Summit, Town & Country, Trans-Plains, United Bonding, Villanova, West General, Western Employers and Western Indemnity, Western Insurance.
Schedule 10
See accompanying independent auditors' report Kansas (continued)
73
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the K A N S A S Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Cash receipts:
Member insurer assessments
Interest income
Recoveries
Special deposits received
National WC reinsurance pool
Large deductible w/c
Bank loans
Transfers (to) from other insolvencies
Total cash receipts
Cash disbursements:
Premium refunds
Losses
Loss adjusting expenses - allocated
Loss adjusting expenses - unallocated
Special deposits distributed
Total cash disbursements
Operating expenses:
Professional services (legal and audit)
Travel
Other
Interest
Advance to WGFS
Bank loans
Total operating expenses
Total cash disbursements
BALANCE, End of year
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents
Investments
Reserve for losses and allocated
Adjusting expense at December 31, 2020
See accompanying independent auditors' report
Lumbermen Castlepoint Galen Northwestern Gateway American Inactive
Freestone Red Rock Underwriting National Insurance National Insurance Service Ins Co Insolvencies* Admin Total
8/15/2014 8/21/2014 5/23/2016 3/30/2017 5/31/2017 5/2/2019 6/10/2020 8/11/2020
-$ -$ -$ -$ -$ -$ -$ -$ 24,590,335$ -$ 65,043,239$
19 - - - - - - - 4,633,476 404,927 11,998,793
- - 455,044 - 21,212 - - - 26,608,459 - 83,224,349
99,437 - - - - - - - 4,525,306 - 15,094,397
- - - - - - - - 95,692 - 95,692
- - - - - - - - - -
1,677,896
- -
- - - - - - - 868,100 868,100
- - - - - - - - (10,515,795) 1,631,071 -
99,456 - 455,044 - 21,212 - - - 49,937,473 2,904,098 178,002,465
- - - - - - - - 2,194,108 - 4,006,629
589,440 154,612 649,413 34,011 - - 276,229 - 33,583,510 - 101,065,937
138,333 44,906 97,676 392 26,322 11,436 18,260 - 7,730,573 - 16,218,679
239,143 148,671 136,432 37,376 26,856 11,821 41,144 862 3,208,632 1,826,035 11,578,055
- -
- - -
- - - 718,837 - 6,380,019
966,916 348,189 883,521 71,778 53,178 23,256 335,632 862 47,435,660 1,826,035 139,249,319
- - - - - - - - 43,950 23,920 70,209
- - - - - - - - 1,372 5,949 7,321
- - - - - - - - 15,207 35,660 51,218
- - - - - - - - - 9,117 9,117
- - - - - - - - - 50,000 50,000
- - - - -
- - -
- 868,100 868,100
- - - - - - - - 60,529 992,746 1,055,965
966,916 348,189 883,521 71,778 53,178 23,256 335,632 862 47,496,189 2,818,781 140,305,284
(867,460)$ (348,189)$ (428,478)$ (71,778)$ (31,967)$ (23,256)$ (335,632)$ (862)$ 2,441,285$ 85,317$ 37,697,181$
(867,460)$ (348,189)$ (428,478)$ (71,778)$ (31,967)$ (23,256)$ (335,632)$ (862)$ 383,024$ 13,386$ 2,453,142$
- - - - - - - - 2,058,261 71,931 35,244,040
(867,460)$ (348,189)$ (428,478)$ (71,778)$ (31,967)$ (23,256)$ (335,632)$ (862)$ 2,441,285$ 85,317$ 37,697,181$
137,153$ 136,431$ 205,802$ 499,610$ 428,506$ 63,564$
1,051,458$ 10,002$ -$ -$ 18,527,345$
Schedule 10
Kansas (concluded)
74
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the M O N T A N A Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Glacier Great Mission Rockwood Reliance Phico Home Fremont Legion Atlantic Lumbermens Lumbermen Northwestern
General Global Intermountain Insurance Insurance Insurance Insurance Insurance Insurance Insurance Valor Mutual Mutual Casualty Underwriting National
11/12/1985 2/7/1986 7/17/1986 2/24/1987 8/26/1991 10/3/2001 2/1/2002 6/13/2003 7/2/2003 7/28/2003 5/27/2009 4/27/2011 5/10/2013 5/23/2016 5/2/2019
Cash receipts:
Member insurer assessments 9,401,326$ 1,545,336$ 9,676,605$ 1,998,517$ -$ 2,999,381$ 2,991,613$ 1,000,031$ 7,049,152$ 2,495,343$ 4,999,823$ -$ -$ -$ -$
Interest income 1,784,959 439,069 2,282,655 474,378 412,120 491,250 322,441 185,520 821,694 304,328 254,044 - - - -
Recoveries 7,728,617 2,422,478 13,167,316 1,873,883 - 6,721,520 2,490,940 1,522,329 8,798,423 5,551,178 5,305,739 12,486 324,721 42,997 -
Ancillary reimbursement - 58,611 - 226,517
102,678 - -
- - - - - - - -
Large deductible - - - - - 186,543 9,122 - - 1,195,972 - - - - -
Transfers (to) from other insolvencies (1,400,000) 175,000 600,000 (1,690,000) 950,000 - - - - - -
- - -
-
Total cash receipts 17,514,902 4,640,494 25,726,576 2,883,295 1,464,798 10,398,694 5,814,116 2,707,880 16,669,269 9,546,821 10,559,607 12,486 324,721 42,997 -
Cash disbursements:
Premium refunds 18,726 154 - - - 10,989 35,427 - 24,259 46,208 - - - - -
Losses 12,806,448 3,488,435 19,401,642 1,732,340 586,219 4,924,451
2,762,172 1,727,
954 11,179,965 4,689,982 6,422,018 76,602 388,155 355,596 -
Loss adjusting expenses - allocated 874,141 276,533 815,382 101,523 26,910 828,349 684,399 274,973 1,698,768 522,610 616,063 1,178 135,555 10,571 -
Loss adjusting expenses - unallocated 1,243,652 282,185 1,413,472 119,023 73,244 786,316 404,528 614,716 2,081,904 725,676 1,175,812 25,385 252,563 57,980 2,410
Member assessment refund 2,499,675 - 4,499,767 - - - - - - - - - - - -
Total cash disbursements 17,442,642 4,047,307 26,130,263 1,952,887 686,374 6,550,105 3,886,527 2,617,644 14,984,897 5,984,476 8,213,893 103,165 776,273 424,147 2,410
Operating expenses:
Professional services (legal and audit) 3,749 - - - - - - -
- - -
- - - -
Tra
vel 757 22 - - - - - - - - - - - - -
Other 7,863 3,652 10,485 929 - - - - - - - - - - -
Advance to WGFS - - - - - - - - - - - - - - -
Total operating expenses 12,369 3,674 10,485 929 - - - - - - - - - - -
Total expenses 17,455,011 4,050,981 26,140,748 1,953,816 686,374 6,550,105 3,886,527 2,617,644 14,984,897 5,984,476
8,213,893 103,165
776,273 424,147 2,410
BALANCE, End of year 59,892$ 589,514$ (414,172)$ 929,479$ 778,424$ 3,848,589$ 1,927,589$ 90,236$ 1,684,373$ 3,562,346$ 2,345,714$ (90,679)$ (451,553)$ (381,150)$ (2,410)$
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents 7,931$ 78,066$ (414,172)$ 123,086$ 103,083$ 509,648$ 255,260$ 11,950$ 223,052$ 471,742$ 310,630$ (90,679)$ (451,553)$ (381,150)$ (2,410)$
Investments 51,961 511,448 - 806,393 675,342 3,338,941 1,672,329 78,287 1,461,320 3,090,603 2,035,084 - - - -
59,892$ 589,514$ (414,172)$ 929,479$
778,424$ 3,
848,589$ 1,927,589$ 90,236$ 1,684,373$ 3,562,346$ 2,345,714$ (90,679)$ (451,553)$ (381,150)$ (2,410)$
Reserve for losses and allocated
Adjusting expense at December 31, 2020 1,118,867$ 251,518$ 1,420,580$ 142,627$ 6,495$ 977,162$ 327,793$ 4,986,
747$ 5,323,323$ 376,344$ 8,263,474$ 224,599$ 993,269$ 167,587$ 7,800$
*AIM, All Star,Allied Fidelity, American Excel, American Fidelity, American Mutual Liability, American Eagle, American Reserve, American Universal, Aspen Indemnity, Carriers, Casualty Reciprocal,
Colorado Western, Commercial Comp. Casualty, Commercial Standard, Consumers Indemnity, Credit General, Early American, Edison, Employers Casualty, Enterprise, Excalibur, Freestone, Guarantee Ins, Glaco,
Gramercy, Great Atlantic, Ideal, Insurance Corp of America, Imperial, Insurance Com of Florida, Integrity, Manchester, MCA, M&W, Medallion, Midland, Mission National, Mobile, Paxton National,
Pine Top, Professional Medical, Proprietors, Red Rock, Reserve, Security Casualty, Transit, Union Indemnity, United Community, United Southern, Vesta Fire,Villanova and Western Employers.
Schedule 11
See accompanying independent auditors' report
Montana (continued)
75
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the K A N S A S Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Transit Integrity California Credit Reliance Phico Petrosurance Home Fremont Legion Casualty Equity Lumbermen Ullico
Casualty Insurance Comp General Insurance Insurance Insurance Insurance Insurance Insurance Reciprocal Mutual Centennial Mutual Casualty Casualty
12/3/1985 3/24/1987 9/26/2000 1/5/2001 10/3/2001 2/1/2002 3/14/2002 6/13/2003 7/2/2003 7/28/2003 8/13/2004 8/13/2004 4/27/2011 5/10/2013 5/30/2013
Cash receipts:
Member insurer assessments -$ 1,696,086$ -$ -$ 5,457,358$ 13,531,472$ 4,772,643$ 7,996,306$ -$ 6,999,039$ -$ -$ -$ -$ -$
Interest income 164,658 562,393 740,071 59,703 1,217,844 1,298,145 251,233 923,113 803,205 857,159 69,001 13,828 - - 17
Recoveries 272,752 1,547,754 233,123 1,166,533 20,766,314 11,854,484 675,222 2,720,392 - 13,263,077 2,700,293 489,174 4,233 222,158 224,123
Special deposits received - 168,863 1,791,009 - 227,193 -
- - 8,
161,182 - - - - - 121,407
National WC reinsurance pool - - - - - - - - - - - - - - -
Large deductible w/c - - - - 1,267,934 317 - 69,466 - 340,178 - - - - -
Bank loans - - - - - - - - - - - - - - -
Transfers (to) from other insolvencies 119,724 (725,000) 2,950,000 2,500,000 4,000,000 1,000,000 - (4,000,000) - 2,000,000 900,000 140,000 - - -
Total cash receipts 557,134 3,250,096 5,714,203 3,726,236 32,936,644 27,684,418 5,699,098 7,709,277
8,964,387 23,459,
454 3,669,294 643,003 4,233 222,158 345,547
Cash disbursements:
Premium refunds 22,688 1,693 220,961 454 136,477 219,352 314,481 - 696 894,790 - - - - 929
Losses 252,738 1,635,117 2,721,820 2,725,417 17,756,259 14,667,013 3,701,015 3,991,247 1,821,794 11,679,985 2,559,506 375,989 151,766 635,798 1,103,258
Loss adjusting expenses - allocated 104,430 175,955 185,327 127,145 1,930,455 3,385,026 293,399 139,255 273,259 1,118,788 128,816 54,729 16,308 48,399 169,492
Loss adjusting expenses - unallocated 130,466 165,608 432,023 223,649 1,407,453 1,035,357 413,231 422,986 284,986 735,876 115,013 90,608 53,618 162,935 227,274
Special deposits distributed - - - - - - - - 5,661,182 -
- - -
- -
Total cash disbursements 510,322 1,978,373 3,560,131 3,076,665 21,230,644 19,306,748 4,722,127 4,553,488 8,041,916 14,429,438 2,803,335 521,326 221,692 847,132 1,500,954
Operating expenses:
Professional services (legal and audit) 1,076 1,263 - - - - - - - - - - - - -
Travel - - - - - - - - - - - - - - -
Other 13 338 - - - - - - - - - - - - -
Interest - - - - - - - - - - - -
- - -
Advance to WGFS - - - - - - - - - - - - - - -
Bank loans - - - - - - - - - - - - - - -
Total operating expenses 1,089 1,601 - - - - - - - - - - - - -
Total cash disbursements 511,411 1,979,974 3,560,131 3,076,665 21,230,644 19,306,748 4,722,127 4,553,488 8,041,916 14,429,438 2,803,335 521,326 221,692 847,132 1,500,954
BALANCE, End of year 45,723$ 1,270,122$ 2,154,072$ 649,571$ 11,706,000$ 8,377,671$ 976,972$ 3,155,789$ 922,471$ 9,030,015$ 865,960$ 121,677$ (217,459)$ (624,974)$
(1,155,407)$
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents 7,174$ 199,275$ 337,962$ 101,914$ 1,836,607$ 1,314,410$ 153,281$ 495,126$ 144,731$ 1,416,760$ 135,864$ 19,090$ (217,459)$ (624,974)$ (1,155,407)$
Investments 38,549 1,070,847 1,816,110 547,657 9,869,393 7,063,260 823,690 2,660,663 777,740 7,613,256 730,095 102,586 - - -
45,723$ 1,270,122$ 2,154,072$ 649,571$ 11,706,000$ 8,377,671$ 976,972$ 3,155,789$ 922,471$ 9,030,015$ 865,960$ 121,677$ (217,459)$ (624,974)$ (1,155,407)$
Reserve for losses and allocated
Adjusting expense at December 31, 2020 -$ -$ 254,533$ 154,677$ 4,150,904$ 1,207,
036$ 121,794$ 1,686,341$ 669,929$ 4,910,651$ 922,932$ 424,164$ 507,710$ 567,594$ 416,553$
* Allied Fidelity, American Druggist, American Eagle, American Excel, American Fidelity, American Mutual Liability, American Reserve, American Sterling, American Universal, Amwest, Aspen, Atlantic Mutual, Carriers, Colonial Casualty, Comco, Commercial Comp, Commercial Standard,
Commonwealth General, Early American, Edison Insurance, Empire Casualty, Employers Casualty, Employers National, Excalibur, Far West, Homeowner, Gramercy, Iowa National, Ideal Mutual, Intercontinental, Lutheran Benevolent, M&W, MCA, Mid-America, Midland, Mission,
Mission National, Missouri General, National Colonial, Ohio General, P.I.E., Premier Alliance, Pride National, Professional Medical, Professional Mutual, Professional Mutual RRG, Proprietors, Protective National, Reserve, ROA, Rockwood Insurance, Security Casualty,
Statewide Insurance, Summit, Town & Country, Trans-Plains, United Bonding, Villanova, West General, Western Employers and Western Indemnity, Western Insurance.
Schedule 10
See accompanying independent auditors' report Kansas (continued)
76
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the K A N S A S Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Cash receipts:
Member insurer assessments
Interest income
Recoveries
Special deposits received
National WC reinsurance pool
Large deductible w/c
Bank loans
Transfers (to) from other insolvencies
Total cash receipts
Cash disbursements:
Premium refunds
Losses
Loss adjusting expenses - allocated
Loss adjusting expenses - unallocated
Special deposits distributed
Total cash disbursements
Operating expenses:
Professional services (legal and audit)
Travel
Other
Interest
Advance to WGFS
Bank loans
Total operating expenses
Total cash disbursements
BALANCE, End of year
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents
Investments
Reserve for losses and allocated
Adjusting expense at December 31, 2020
See accompanying independent auditors' report
Lumbermen Castlepoint Galen Northwestern Gateway American Inactive
Freestone Red Rock Underwriting National Insurance National Insurance Service Ins Co Insolvencies* Admin Total
8/15/2014 8/21/2014 5/23/2016 3/30/2017 5/31/2017 5/2/2019 6/10/2020 8/11/2020
-$ -$ -$ -$ -$ -$ -$ -$ 24,590,335$ -$ 65,043,239$
19 - - - - - - - 4,633,476 404,927 11,998,793
- - 455,044 - 21,212 - - - 26,608,459 - 83,224,349
99,437 - - - - - - - 4,525,306 - 15,094,397
- - - - - - - - 95,692 - 95,692
- - - - - - - - - -
1,677,896
- -
- - - - - - - 868,100 868,100
- - - - - - - - (10,515,795) 1,631,071 -
99,456 - 455,044 - 21,212 - - - 49,937,473 2,904,098 178,002,465
- - - - - - - - 2,194,108 - 4,006,629
589,440 154,612 649,413 34,011 - - 276,229 - 33,583,510 - 101,065,937
138,333 44,906 97,676 392 26,322 11,436 18,260 - 7,730,573 - 16,218,679
239,143 148,671 136,432 37,376 26,856 11,821 41,144 862 3,208,632 1,826,035 11,578,055
- -
- - -
- - - 718,837 - 6,380,019
966,916 348,189 883,521 71,778 53,178 23,256 335,632 862 47,435,660 1,826,035 139,249,319
- - - - - - - - 43,950 23,920 70,209
- - - - - - - - 1,372 5,949 7,321
- - - - - - - - 15,207 35,660 51,218
- - - - - - - - - 9,117 9,117
- - - - - - - - - 50,000 50,000
- - - - -
- - -
- 868,100 868,100
- - - - - - - - 60,529 992,746 1,055,965
966,916 348,189 883,521 71,778 53,178 23,256 335,632 862 47,496,189 2,818,781 140,305,284
(867,460)$ (348,189)$ (428,478)$ (71,778)$ (31,967)$ (23,256)$ (335,632)$ (862)$ 2,441,285$ 85,317$ 37,697,181$
(867,460)$ (348,189)$ (428,478)$ (71,778)$ (31,967)$ (23,256)$ (335,632)$ (862)$ 383,024$ 13,386$ 2,453,142$
- - - - - - - - 2,058,261 71,931 35,244,040
(867,460)$ (348,189)$ (428,478)$ (71,778)$ (31,967)$ (23,256)$ (335,632)$ (862)$ 2,441,285$ 85,317$ 37,697,181$
137,153$ 136,431$ 205,802$ 499,610$ 428,506$ 63,564$
1,051,458$ 10,002$ -$ -$ 18,527,345$
Schedule 10
Kansas (concluded)
77
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the M O N T A N A Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Glacier Great Mission Rockwood Reliance Phico Home Fremont Legion Atlantic Lumbermens Lumbermen Northwestern
General Global Intermountain Insurance Insurance Insurance Insurance Insurance Insurance Insurance Valor Mutual Mutual Casualty Underwriting National
11/12/1985 2/7/1986 7/17/1986 2/24/1987 8/26/1991 10/3/2001 2/1/2002 6/13/2003 7/2/2003 7/28/2003 5/27/2009 4/27/2011 5/10/2013 5/23/2016 5/2/2019
Cash receipts:
Member insurer assessments 9,401,326$ 1,545,336$ 9,676,605$ 1,998,517$ -$ 2,999,381$ 2,991,613$ 1,000,031$ 7,049,152$ 2,495,343$ 4,999,823$ -$ -$ -$ -$
Interest income 1,784,959 439,069 2,282,655 474,378 412,120 491,250 322,441 185,520 821,694 304,328 254,044 - - - -
Recoveries 7,728,617 2,422,478 13,167,316 1,873,883 - 6,721,520 2,490,940 1,522,329 8,798,423 5,551,178 5,305,739 12,486 324,721 42,997 -
Ancillary reimbursement - 58,611 - 226,517
102,678 - -
- - - - - - - -
Large deductible - - - - - 186,543 9,122 - - 1,195,972 - - - - -
Transfers (to) from other insolvencies (1,400,000) 175,000 600,000 (1,690,000) 950,000 - - - - - -
- - -
-
Total cash receipts 17,514,902 4,640,494 25,726,576 2,883,295 1,464,798 10,398,694 5,814,116 2,707,880 16,669,269 9,546,821 10,559,607 12,486 324,721 42,997 -
Cash disbursements:
Premium refunds 18,726 154 - - - 10,989 35,427 - 24,259 46,208 - - - - -
Losses 12,806,448 3,488,435 19,401,642 1,732,340 586,219 4,924,451
2,762,172 1,727,
954 11,179,965 4,689,982 6,422,018 76,602 388,155 355,596 -
Loss adjusting expenses - allocated 874,141 276,533 815,382 101,523 26,910 828,349 684,399 274,973 1,698,768 522,610 616,063 1,178 135,555 10,571 -
Loss adjusting expenses - unallocated 1,243,652 282,185 1,413,472 119,023 73,244 786,316 404,528 614,716 2,081,904 725,676 1,175,812 25,385 252,563 57,980 2,410
Member assessment refund 2,499,675 - 4,499,767 - - - - - - - - - - - -
Total cash disbursements 17,442,642 4,047,307 26,130,263 1,952,887 686,374 6,550,105 3,886,527 2,617,644 14,984,897 5,984,476 8,213,893 103,165 776,273 424,147 2,410
Operating expenses:
Professional services (legal and audit) 3,749 - - - - - - -
- - -
- - - -
Tra
vel 757 22 - - - - - - - - - - - - -
Other 7,863 3,652 10,485 929 - - - - - - - - - - -
Advance to WGFS - - - - - - - - - - - - - - -
Total operating expenses 12,369 3,674 10,485 929 - - - - - - - - - - -
Total expenses 17,455,011 4,050,981 26,140,748 1,953,816 686,374 6,550,105 3,886,527 2,617,644 14,984,897 5,984,476
8,213,893 103,165
776,273 424,147 2,410
BALANCE, End of year 59,892$ 589,514$ (414,172)$ 929,479$ 778,424$ 3,848,589$ 1,927,589$ 90,236$ 1,684,373$ 3,562,346$ 2,345,714$ (90,679)$ (451,553)$ (381,150)$ (2,410)$
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents 7,931$ 78,066$ (414,172)$ 123,086$ 103,083$ 509,648$ 255,260$ 11,950$ 223,052$ 471,742$ 310,630$ (90,679)$ (451,553)$ (381,150)$ (2,410)$
Investments 51,961 511,448 - 806,393 675,342 3,338,941 1,672,329 78,287 1,461,320 3,090,603 2,035,084 - - - -
59,892$ 589,514$ (414,172)$ 929,479$
778,424$ 3,
848,589$ 1,927,589$ 90,236$ 1,684,373$ 3,562,346$ 2,345,714$ (90,679)$ (451,553)$ (381,150)$ (2,410)$
Reserve for losses and allocated
Adjusting expense at December 31, 2020 1,118,867$ 251,518$ 1,420,580$ 142,627$ 6,495$ 977,162$ 327,793$ 4,986,
747$ 5,323,323$ 376,344$ 8,263,474$ 224,599$ 993,269$ 167,587$ 7,800$
*AIM, All Star,Allied Fidelity, American Excel, American Fidelity, American Mutual Liability, American Eagle, American Reserve, American Universal, Aspen Indemnity, Carriers, Casualty Reciprocal,
Colorado Western, Commercial Comp. Casualty, Commercial Standard, Consumers Indemnity, Credit General, Early American, Edison, Employers Casualty, Enterprise, Excalibur, Freestone, Guarantee Ins, Glaco,
Gramercy, Great Atlantic, Ideal, Insurance Corp of America, Imperial, Insurance Com of Florida, Integrity, Manchester, MCA, M&W, Medallion, Midland, Mission National, Mobile, Paxton National,
Pine Top, Professional Medical, Proprietors, Red Rock, Reserve, Security Casualty, Transit, Union Indemnity, United Community, United Southern, Vesta Fire,Villanova and Western Employers.
Schedule 11
See accompanying independent auditors' report
Montana (continued)
78
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the M O N T A N A Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Cash r
eceipts:
Member insurer assessments
Interest income
Recoveries
Ancillary reimbursement
Large deductible
Transfers (to) from other insolvencies
Total cash receipts
Cash disbursements:
Premium refunds
Losses
Loss adjusting expenses - allocated
Loss adjusting expenses - unallocated
Member assessment refund
Total cash disbursements
Operating expenses:
Professional services (legal and audit)
Travel
Other
Advance to WGFS
Total operating expenses
Total expenses
BALANCE, End of year
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents
Investments
Reserve for losses and allocated
Adjusting expense at December 31, 2020
See accompanying independent auditors' report
Gateway Inactive
Insurance Insolvencies* Admin Total
6/10/2020
-$ 6,289,100$ 162,400$ 50,608,627$
- 1,490,689 71,485 9,334,634
- 9,264,474 14,597 65,241,698
- 682,803 1,070,609
- - 1,391,637
- (45,798) 1,410,798 -
- 17,681,268 1,659,280 127,647,204
- 391,407 - 527,170
- 12,367,288 - 82,909,267
- 1,832,282 - 8,699,238
2,414 764,215 1,552,129 11,577,625
- - - 6,999,442
2,414 15,355,192 1,552,129 110,712,743
- 47,646 - 51,395
- 5,729 - 6,508
- 108,015 101 131,045
- - 50,000 50,000
- 161,390 50,101 238,948
2,414 15,516,582 1,602,230 110,951,691
(2,414)$ 2,164,685$
57,050$ 16,695,
514$
(2,414)$ 286,658$ 7,555$ 1,046,283$
- 1,878,028 49,495 15,649,231
(2,414)$ 2,164,685$ 57,050$ 16,695,514$
-$ -$ -$ 24,588,186$
Schedule 11
Montana (concluded)
79
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the N E B R A S K A Property & Liability Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Iowa M
ission American Mutual Credit Fremont Atlantic Lumbermen
National National of Boston Rockwood General Reliance Home Insurance Legion Mutual Mutual Casualty Freestone
10/10/1985 2/24/1987 3/9/1989 8/26/1991 1/5/2001 10/3/2001 6/13/2003 7/2/2003 7/28/2003 4/27/2011 5/10/2013 8/15/2014
Cash receipts:
Member insurer assessments 4,083,823$ -$ 1,199,966$ 1,100,000$ 2,938,217$ 12,816,161$ 930,585$ 2,073,658$ 6,653,383$ 391,281$ 5,036,913$ 194,520$
Interest income 1,740,503 14 98,556 306,474 556,333 2,612,523 189,421 80,371 936,259 22,558 272,139 7,053
Recoveries 2,786,063 10,372 89,748 304,931 757,385 14,199,997 820,506 1,291,851 6,691,199 16,876 525,459 .
Large deductible - - - - - 40,337 - - 3,998 - - -
Transfers (to) from other insolvencies (330,330) - 2,075 - - (8,425,000) - -
- - 220,
000 60,500
Total cash receipts 8,280,059 10,385 1,390,345 1,711,405 4,251,935 21,244,019 1,940,512 3,445,880 14,284,839 430,714 6,054,511 262,073
Cash disbursements:
Premium refunds - - - - 1,385 36,472 - - 55,733 - - 9,900
Losses 2,549,066 - 870,772 1,198,553 1,582,969 9,740,134 1,196,326 2,502,627 4,495,079 71,150 1,617,060 107,793
Loss adjusting expenses - allocated 84,463 - 30,685 20,090 27,563 226,016 38,090 79,838 177,727 3,182 85,875 4,263
Loss adjusting expenses - unallocated 184,584 - 317,706 266,807 195,774 1,081,259 212,887 180,209 527,030 42,175 515,479 46,819
Refund of assessments 4,083,823 - - - - - - - - - - -
Total cash disbursements 6,901,935
- 1,219,162 1,485,450 1,807,691 11,083,881 1,447,303 2,762,674 5,255,569 116,507 2,218,414 168,775
Operating expenses:
Advance to WGFS - - - - - - - - - - - -
Total operating expenses - - - - - - - - - - - -
Total cash disbursements 6,901,935 - 1,219,162 1,485,450 1,807,691 11,083,881 1,447,303 2,762,674 5,255,569 116,507 2,218,414 168,775
BALANCE, End of year 1,378,124$ 10,385$ 171,183$ 225,955$ 2,444,244$ 10,160,138$ 493,209$ 683,206$ 9,029,270$ 314,208$ 3,836,097$ 93,298$
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents 57,133$ 431$ 7,097$ 9,367$ 101,331$ 421,208$ 20,447$ 28,324$ 374,325$ 13,026$ 159,033$ 3,868$
Investments 1,320,991 9,955
164,086 216,588
2,342,914 9,738,931 472,762 654,883 8,654,945 301,181 3,677,064 89,431
1,378,124$ 10,385$ 171,183$ 225,955$ 2,444,244$ 10,160,138$ 493,209$ 683,206$ 9,029,270$ 314,208$ 3,836,097$ 93,298$
Reserve for losses and allocated
Adjusting expense at December 31, 2020 89,907$ -$ 48,846$
-$ 780,081$ 4,402,
756$ 481,253$ 241,429$ 6,070,
535$ 140,920$ 3,089,689$ 144,476$
Schedule 12
See accompanying independent auditors' report Nebraska (continued)
80
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the N E B R A S K A Property & Liability Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Cas
h receipts:
Member insurer assessments
Interest income
Recoveries
Large deductible
Transfers (to) from other insolvencies
Total cash receipts
Cash disbursements:
Premium refunds
Losses
Loss adjusting expenses - allocated
Loss adjusting expenses - unallocated
Refund of assessments
Total cash disbursements
Operating expenses:
Advance to WGFS
Total operating expenses
Total cash disbursements
BALANCE, End of year
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents
Investments
Reserve for losses and allocated
Adjusting expense at December 31, 2020
See accompanying independent auditors' report
Castlepoint Guarantee Gateway American
Red Rock National Insurance Insurance Service Ins Co Admin * Closed Total
8/21/2014 3/30/2017 11/27/2017 6/10/2020 8/11/2020 Insolvencies
3,547,283$ 998,381$ -$ -$ -$ 1,433,915$ 5,548,575$ 48,946,661$
159,800 212,235 44,453 - - 229,126 433,685 7,901,502
- - - - - 211,805 3,449,392 31,155,584
- - - - - - - 44,335
850,000 4,000,000 3,500,000 - - 75,000 47,755 0
4,557,083 5,210,616 3,544,453 - - 1,949,846 9,479,406 88,048,082
- - 418,072 - - - 147,807 669,369
1,069,916 456,626 1,479,338 - - 77,277 4,144,792 33,159,476
194,515 83,394 450,361 - 1,159 -
94,897 1,602,
116
265,174 25,425 666,447 11,089 5,701 1,555,466 559,316 6,659,347
- - - - - 220,481 4,532,595 8,836,899
1,529,605 565,445 3,014,218 11,089 6,860 1,853,224 9,479,406 50,927,207
- - - - - 50,000 - 50,000
- - - - - 50,000 - 50,000
1,529,605 565,445 3,014,218 11,089
6,860 1,903,
224 9,479,406 50,977,207
3,027,478$ 4,645,171$ 530,235$ (11,089)$ (6,860)$ 46,623$ -$ 37,070,876$
125,510$ 192,574$ 21,982$ (11,089)$ (6,860)$ 1,933$ -$ 1,519,638$
2,901,969 4,452,597 508,253 - - 44,690 - 35,551,238
3,027,478$ 4,645,171$ 530,235$ (11,089)$ (6,860)$ 46,623$
-$ 37,070,
876$
1,499,521$ 2,447,772$ 1,953,423$ 30,000$
611,005$ -$ -$ 22,031,
612$
* Closed Insolvencies
American Mutual Liability; Centennial; Casualty Reciprocal; Commercial Comp; HIH; Imperial Casualty; Integrity; Lumbermens Underwriting;
Lutheran Benevolent; Mission National; Phico; Transit Casualty; United Community; United Southern; Villanova; Western Employers
Schedule 12
Nebraska (concluded)
81
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies on
Behalf of the W A S H I N G T O N Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Reliance Consolidated Lumbermens Guarantee Northwestern Capson Gateway American Inactive
Insurance American Mutual Casualty Red Rock Insurance National Physicians Insurace Service Ins Co Insolvencies*
10/3/2001 3/21/2005 5/10/2013 8/21/2014 11/27/2017 5/2/2019 6/28/2019 6/10/2020 8/11/2020 I
Cash receipts:
Member insurer assessments 13,755,055$ -$ 3,498,618$ -$ -$ -$ -$ -$ -$ 55,514,120$
Interest income 1,160,311 - 50,190 - - - - - - 10,004,094
Recoveries 34,977,403 - 1,590,988 - - - - - - 67,323,901
Large deductible 194 - - - - - - - - -
Transfer to "Unclaimed Checks"/other - - - - - - - - - 1,497
Transfers (to) from other insolvencies (2,800,000) - - - - -
- -
- 864,000
Total cash receipts 47,092,963 - 5,139,796 - - - - - - 133,707,611
Cash disbursements:
Premium refunds 58,064 - - - - - 489 - - 15,785,391
Losses 29,143,663 282,739 2,203,574 49,938 - - - - 30,000 44,806,100
Loss adjusting expenses - allocated 2,979,614 117,975 831,052 24,718 - 924 15,870 - 10,363 20,955,701
Loss adjusting expenses - unallocated 2,831,551 381,537 1,131,256 56,943 13,512 29,180 48,168 6,347 70,466 3,170,053
Unclaimed checks paid - - - - - - - - - -
Member assessment refund - - - - - - - - - 29,945,830
Advance to WGFS -
- -
- - - - - - -
Total cash disbursements 35,012,892 782,250 4,165,882 131,600 13,512 30,104 64,527 6,347 110,830 114,663,075
BALANCE, End of year 12,080,071$ (782,250)$ 973,914$ (131,600)$ (13,512)$ (30,104)$ (64,527)$ (6,347)$ (110,830)$ 19,044,536$
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents 1,037,725$ (782,250)$ 83,663$ (131,600)$ (13,512)$ (30,104)$ (64,527)$ (6,347)$ (110,830)$ 1,636,000$
Investments 11,042,346 - 890,251 - - - - - - 17,408,536
12,080,071$ (782,250)$ 973,914$ (131,600)$ (13,512)$ (30,104)$ (64,527)$ (6,347)$ (110,830)$ 19,044,536$
Reserve for losses and allocated
Adjusting expense at December 31, 2020 4,683,404$ 90,020$ 4,795,793$ 129,632$ 320,000$ 100,000$ 219,130$ 21,001$ 2,391,277$ -$
*Acceleration Insurance, Allied Fidelity, American Druggists, American Eagle, American Mutual, American Star, American Universal, Aspen, Atlantic Mutual, Carriers, Cascade National,
Castlepoint National, Centennial, Citation General, Commercial Standard, Consumers Indemnity, Covenant Mutual, Credit General, Early American, Edison, El Dorado, Employers Casualty,
Equity General, Excalibur, Fremont, Glacier, Gramercy, Great Atlantic, Great Global, Home, Homeowners, Ideal, Independent Indemnity, Inscorp, Insurance Corp. of America,, Integrity, Legion,
LMI, Lutheran Benevolent, MCA, Medallion/Missouri General, M&W, Midland, Mission Group, National Auto & Casualty, National Col, North-West, Ohio General, Pacific Marine,
Paxton National, Phico, Premier Alliance, Professional Mutual, Proprietors, Protective National, Reserve & American Reserve, Rockwood, S&H Signal, Security,
Standard Fire, Summit, Transit Casualty, Transnational, Union Indemnity, United Southern, Universal Security, Vesta Fire, Villanova, Western Employers
and WMBIC
Schedule 13
See accompanying independent auditors' report Washington (continued)
82
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies on
Behalf of the W A S H I N G T O N Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Cash receipts:
Member insurer assessments
Interest income
Recoveries
Large deductible
Transfer to "Unclaimed Checks"/other
Transfers (to) from other insolvencies
Total cash receipts
Cash disbursements:
Premium refunds
Losses
Loss adjusting expenses - allocated
Loss adjusting expenses - unallocated
Unclaimed checks paid
Member assessment refund
Advance to WGFS
Total cash disbursements
BALANCE, End of year
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents
Investments
Reserve for losses and allocated
Adjusting expense at December 31, 2020
See accompanying independent auditors' report
LSHW Admin Total
1,049,053$ -$ 73,816,846$
209,941 107,692 11,532,227
- - 103,892,292
- - 194
- 126,844 128,341
(323,000) 2,259,000 -
935,994 2,493,536 189,369,901
- - 15,843,944
- - 76,516,014
- - 24,936,217
693 2,215,334 9,955,039
- 122,884 122,884
- 1,051 29,946,881
- 50,000 50,000
693 2,389,269 157,370,979
935,301$ 104,267$ 31,998,921$
80,346$ 8,957$ 1,707,522$
854,955 95,310 30,291,399
935,301$ 104,267$ 31,998,921$
-$ -$ 12,750,257$
Schedule 13
Washington (concluded)
83
WESTERN GUARANTY FUND SERVICES
Statement of Cash Receipts and Disbursements of Insolvencies
on Behalf of the W Y O M I N G Insurance Guaranty Association
Period from Insolvency Through December 31, 2020 (Unaudited)
Legion Inactive
Insurance Insolvencies* Admin Total
7/28/2003
Cash receipts:
Member insurer assessments 499,443$ 4,503,414$ 4,666$ 5,007,523$
Interest income 63,519 790,296 18,010 871,824
Recoveries 1,075,253 5,177,854 - 6,253,107
Large Deductible 11,584 194 - 11,778
Transfers (to) from other insolvencies 375,000 (1,823,541) 1,448,541 -
Total cash receipts 2,024,799 8,648,216 1,471,217 12,144,232
Cash disbursements:
Premium refunds
35,585 31,653 -
67,238
Losses 909,162 5,440,370 - 6,349,532
Loss adjusting expenses - allocated 38,609 1,069,348 - 1,107,957
Loss adjusting expenses - unallocated 42,359 721,548 1,378,858 2,142,765
Member assessment refund - 779,150 - 779,150
Total cash disbursements 1,025,715 8,042,069 1,378,858 10,446,642
Operating expenses:
Professional services (legal and audit) - 11,431 186 11,617
Travel - 2,386 614 3,000
Other - 7,277 1,861 9,138
Interest - 5,850 - 5,850
Advance to WGFS - - 50,000 50,000
Total operating expenses - 26,944 52,661 79,605
Total expenses 1,025,715 8,069,013 1,431,519 10,526,247
BALANCE, End of year 999,084$ 579,203$ 39,698$ 1,617,985$
Composition of restricted member
Guaranty Funds December 31, 2020:
Cash and cash equivalents 218,557$ 126,705$ 8,684$ 353,946$
Investments 780,527 452,498 31,014 1,264,039
999,084$ 579,203$ 39,698$ 1,617,985$
Reserve for losses and allocated
Adjusting expense at December 31, 2020 375,390$ -$ -$ 375,390$
* Allied Fidelity, American Eagle, American Universal, Commercial Comp, Commercial Standard, Commercial General, Colorado Western,
Credit General, Early American, Edison, Excalibur, Freemont, Glacier General, Great Global, Home, Ideal Mutual, Integrity,
Insurance Corp of America, Iowa National, Laramie, Lumbermens, Midland, Mission Insurance, Mission National, National Allied, Ohio General, Phico,
Proprietors, Red Rock, Reliance, Reserve, Security Casualty, Summit, Transit Casualty and Villanova
Schedule 14
See accompanying independent auditors' report Wyoming
84
L
L
Nebrøska
Lífe
ønd HeøIth Insuronce
Guaronty Assocíatíon
Lincoln,
Nebroska
December
31,2020
and 2019
Fínancíal
Statements
and
Independent
Auditor's Report
FIF
I-IEDE
L
CPAs & Consultants
I
Wealth
Management
85
Nebraska Life
and Health Insurance
Guaranty
Association
Years ended
December
31,2020 and20l9
TABLE
OF CONTENTS
Independent Auditor's
Report
Financial
Statements
Statements
of Financial Position
Statements of Activities
Statements of Cash Flows
Notes to Financial
Statements
Paee No.
l-2
6-12
a
J
4
5
86
■ ■ ■
87
Opinion
Report on Summarized Comparative Inrmation
88
$
$
$
$
$
$
89
$
1
90
$
$
$
$
$
$
$
$
91
92
93
94
95
NOTE E-FAIR VALUE MEASUREMENTS
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
96
97
98
