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Searching 2025-2026 Session

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The Vermont Statutes Online

The Statutes below include the actions of the 2025 session of the General Assembly.

NOTE
: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.

Title 8 : Banking and Insurance

Chapter 141 : Captive Insurance Companies

Subchapter 004 : SPECIAL PURPOSE FINANCIAL INSURANCE COMPANIES

(Cite as: 8 V.S.A. § 6048c)
  • § 6048c. Definitions

    As used in this subchapter:

    (1) “Ceding insurer” means an insurance company approved by the Commissioner and licensed or otherwise authorized to transact the business of insurance or reinsurance in its state or country of domicile, which cedes risk to a special purpose financial insurance company pursuant to a reinsurance contract.

    (2) “Insolvency” and “insolvent,” for purpose of applying the provisions of chapter 145 of this title to a special purpose financial insurance company, mean:

    (A) that the special purpose financial insurance company is unable to pay its obligations when they are due, unless those obligations are the subject of a bona fide dispute; or

    (B) the special purpose financial insurance company has failed to meet all criteria and conditions for solvency of the special purpose financial insurance company established by the Commissioner by rule or order.

    (3) “Insurance securitization” and “securitization” mean a transaction or a group of related transactions, which may include capital market offerings, that are effected through related risk transfer instruments and facilitating administrative agreements where all or part of the result of such transactions is used to fund the special purpose financial insurance company’s obligations under a reinsurance contract with a ceding insurer and by which:

    (A) proceeds are obtained by a special purpose financial insurance company, directly or indirectly, through the issuance of securities by the special purpose financial insurance company or any other person; or

    (B) a person provides one or more letters of credit or other assets for the benefit of the special purpose financial insurance company, which the Commissioner authorizes the special purpose financial insurance company to treat as admitted assets for purposes of the special purpose financial insurance company’s annual report; where all or any part of such proceeds, letters of credit, or assets, as applicable, are used to fund the special purpose financial insurance company’s obligations under a reinsurance contract with a ceding insurer. The terms “insurance securitization” and “securitization” do not include the issuance of a letter of credit for the benefit of the Commissioner to satisfy all or part of the special purpose financial insurance company’s capital and surplus requirements under section 6048g of this chapter.

    (4) “Management” means the board of directors, managing board, or other individual or individuals vested with overall responsibility for the management of the affairs of the special purpose financial insurance company, including officers or other agents elected or appointed to act on behalf of the special purpose financial insurance company.

    (5) “Organizational document” means:

    (A) in the case of a special purpose financial insurance company formed as a stock corporation, the special purpose financial insurance company’s articles of incorporation and bylaws; and

    (B) in the case of a special purpose financial insurance company formed as a limited liability company, the special purpose financial insurance company’s articles of organization and operating agreement.

    (6) “Reinsurance contract” means a contract between a special purpose financial insurance company and a ceding insurer pursuant to which the special purpose financial insurance company agrees to provide reinsurance to the ceding insurer for risks associated with the ceding insurer’s insurance or reinsurance business.

    (7) “Security” shall have the same meaning as defined in 9 V.S.A. § 5102(28) and shall also include any form of debt obligation, equity, surplus certificate, surplus note, funding agreement, derivative, or other financial instrument that the Commissioner designates, by rule or order, as a “security” for purposes of this subchapter.

    (8) “Special purpose financial insurance company” means a captive insurance company that has received a license from the Commissioner to operate as a special purpose financial insurance company pursuant to this subchapter.

    (9) “Special purpose financial insurance company security” means:

    (A) a security issued by a special purpose financial insurance company; or

    (B) a security issued by a third party, the proceeds of which are obtained directly or indirectly by a special purpose financial insurance company.

    (10) “Surplus note” means an unsecured subordinated debt obligation possessing characteristics consistent with paragraph 3 of the National Association of Insurance Commissioners Statement of Statutory Accounting Principles No. 41, as amended from time to time and as modified or supplemented by rule or order of the Commissioner. (Added 2007, No. 49, § 17; amended 2013, No. 29, § 54, eff. May 13, 2013.)

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