News & Analysis as of

Financial Statements Insurance Industry

J.S. Held

Gross Profit Calculation Challenges in Business Interruption Insurance After UAE Floods and COVID-19

J.S. Held on

Often, forensic accountants face practical challenges when calculating business interruption (BI) losses. These issues have been highlighted by recent claims following COVID-19 and the 2024 storm in the UAE which caused...more

J.S. Held

The Value of Simple Analytics in Financial Investigations: A Case Study

J.S. Held on

While we traditionally think of forensic accounting as the specialized area of accounting that focuses primarily on the investigation of financial crimes, forensic accountants are also well equipped to help companies untangle...more

Seward & Kissel LLP

SEC Issues Industry Letter Allowing Insurance Companies to File Certain Financial Statements

Seward & Kissel LLP on

Who may be interested: Insurance Companies - Quick Take: In an Industry Letter, the SEC’s Division of Investment Management stated that insurance companies may file financial statements prepared in accordance with...more

J.S. Held

The Role of Forensic Accountants in Measuring and Detecting Fraud in Employee Loss Claims

J.S. Held on

Insurance claims for employee losses are generally examined by insurance carriers. The carrier will often retain a forensic accountant who has the ability to measure employee losses. Employee losses are typically categorized...more

Mitchell, Williams, Selig, Gates & Woodyard,...

2021 Arkansas Insurance Legislation Summary: Arkansas Insurance Business Transfer Act

Arkansas has joined a number of states in enacting legislation meant to allow an insurer to transfer blocks of business to another insurer without the need for individual policyholder consent. On April 29, 2021,...more

A&O Shearman

Southern District Of New York Dismisses In Part Securities Fraud Claims Against Major Industrial Conglomerate, Allowing Claims...

A&O Shearman on

On August 29, 2019, Judge Jesse M. Furman of the U.S. District Court for the Southern District of New York dismissed most of the securities fraud claims in a putative class action against a major industrial conglomerate (the...more

Carlton Fields

XBRL Amendments Have Limited Impact on Insurance Products

Carlton Fields on

On June 28, the SEC amended existing requirements for public operating companies and mutual funds regarding the use of eXtensible Business Reporting Language (XBRL) for financial statement information and risk/return...more

Carlton Fields

Texas Department Of Insurance Proposes Regulations Implementing Reduced Collateral Credit For Reinsurance Law Passed By Texas...

Carlton Fields on

We previously reported on the Texas Legislature’s passage in 2017 of Senate Bill 1070, which reduced collateral requirements for foreign reinsurers in order for domestic insurers to receive credit for the reinsurance on their...more

Stinson - Corporate & Securities Law Blog

FASB to Revise Accounting for Tax Act

FASB received unsolicited input from banks and insurance companies and related trade groups on the accounting for what is referred to as the Tax Cuts and Jobs Act. Based on the input, FASB has tentatively decided to revise...more

Carlton Fields

United States To Sign Covered Agreement With European Union

Carlton Fields on

The U.S. Department of the Treasury and the U.S. Trade Representative have ended the speculation about the fate of the Covered Agreement negotiated by the Obama Administration with the European Union by announcing their...more

Polsinelli

Kansas Strengthens Third Party Administrator Laws

Polsinelli on

Kansas Senate Bill No. 22, which became effective on March 9, 2017, amends the Kansas Third Party Administrator laws and appears designed to make them more robust by incorporating much of the language from the new National...more

Morgan Lewis

Singapore Exchange Amends Listing Rules Following Changes to the Companies Act

Morgan Lewis on

The Singapore Exchange has introduced amendments to the Mainboard and Catalist listing rules—including in relation to the electronic transmission of documents to shareholders, exemptions for insurance coverage and indemnities...more

Carlton Fields

Court Of Appeals Affirms Dismissal Of “Shadow Insurance” Lawsuits

Carlton Fields on

In a summary order, the United States Court of Appeals for the Second Circuit has affirmed the dismissal of two “shadow insurance” putative class action lawsuits against Axa Equitable Life Insurance and Metropolitan Life...more

Carlton Fields

Oklahoma Insurance Commissioner Orders Electronic Filing Of Forms And Associated Payments By Accredited Reinsurers

Carlton Fields on

On August 24, 2016, the Oklahoma Insurance Commissioner issued an order requiring all accredited reinsurers in the state to file all annual statements, audited financial statements, forms, documents and accompanying fees,...more

Carlton Fields

Rep & Warranty Insurance Doesn't Guarantee Purchase Price

Carlton Fields on

The purchase of buyer side representation and warranty insurance has become increasingly an integrated part of U.S. merger and acquisition transactions. Purchase of the product permits sellers to escrow less of the sale...more

Carlton Fields

Complaint Fails To Overcome Heightened Pleading Standard For Fraud Relating To Reporting Of Reinsurer’s Losses

Carlton Fields on

The Southern District of New York granted Amtrust Financial Services’ motion to dismiss after finding that the plaintiff failed to specifically allege misstatements or omissions necessary to prove scienter in claims related...more

Carlton Fields

Phantom Injury Dooms “Shadow Insurance” Case

Carlton Fields on

A recent federal district court decision dismissing a putative class action complaint against AXA Equitable Life Insurance Company may portend trouble for plaintiffs pursuing a number of similar so-called "shadow insurance"...more

Foley & Lardner LLP

Business Interruption Insurance: Why You Need It and How You Can Maximize Your Coverage

Foley & Lardner LLP on

In his recent blog post on disaster planning for businesses, Foley associate Nicholas E. Williams noted: “Business interruption insurance, which covers the loss of income suffered by a business after a disaster, plays an...more

18 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide