South Carolina Code of Laws
Chapter 13 - Examinations, Investigations, Records, And Reports
Section 38-13-420. Exceptions to reporting requirements; material nonrenewals, cancellations, or revisions of ceded reinsurance agreements defined; information to be disclosed; report to be on nonconsolidated basis; exceptions.

(A) Nonrenewals, cancellations, or revisions of ceded reinsurance agreements may not be reported pursuant to Section 38-13-400 if the nonrenewals, cancellations, or revisions are not material. For purposes of this section and Sections 38-13-400 and 38-13-410, a material nonrenewal, cancellation, or revision is one that affects, for property and casualty business, including accident and health business when written as such, more than fifty percent of an insurer's or health maintenance organization's ceded written premium, or, for life, annuity, and accident and health business, more than fifty percent of the total reserve credit taken for business ceded, on an annualized basis as indicated in the insurer's or health maintenance organization's most recently filed annual statement. However, a filing is not required if the insurer's or health maintenance organization's ceded written premium or the total reserve credit taken for business ceded represents, on an annualized basis, less than ten percent of direct plus assumed written premium or ten percent of the statutory reserve requirement before any cession, respectively.
(B) Subject to the criteria outlined in subsection (A) of this section, a report must be filed without regard to which party has initiated the nonrenewal, cancellation, or revision of ceded reinsurance whenever one or more of the following conditions exist:
(1) the entire cession has been canceled, nonrenewed, or revised and ceded indemnity and loss adjustment expense reserves after any nonrenewal, cancellation, or revision represent less than fifty percent of the comparable reserves that would have been ceded had the nonrenewal, cancellation, or revision not occurred;
(2) an authorized or accredited reinsurer has been replaced on an existing cession by an unauthorized reinsurer; or
(3) collateral requirements previously established for unauthorized reinsurers have been reduced; e.g., the requirement to collateralize incurred but not reported (IBNR) claim reserves has been waived with respect to one or more unauthorized reinsurers newly participating in an existing cession.
Subject to the materiality criteria outlined in subsection (A) of this section, for purposes of items (2) and (3), a report must be filed if the result of the revision affects more than ten percent of the cession.
(C)(1) The following information must be disclosed in any report of a material nonrenewal, cancellation, or revision of ceded reinsurance agreements:
(a) effective date of the nonrenewal, cancellation, or revision;
(b) the description of the transaction with an identification of the initiator of the transaction;
(c) purpose of, or reason for, the transaction; and
(d) if applicable, the identity of the replacement reinsurers.
(2) An insurer and a health maintenance organization are required to report all material nonrenewals, cancellations, or revisions of ceded reinsurance agreements on a nonconsolidated basis unless the insurer or health maintenance organization is part of a consolidated group of insurers or health maintenance organizations which utilizes a pooling arrangement or one hundred percent reinsurance agreement that affects the solvency and integrity of the insurer's or health maintenance organization's reserves and the insurer or health maintenance organization ceded substantially all of its direct and assumed business to the pool. An insurer or a health maintenance organization is considered to have ceded substantially all of its direct and assumed business to a pool if the insurer or health maintenance organization has less than one million dollars total direct plus assumed written premiums during a calendar year that are not subject to a pooling arrangement and the net income of the business not subject to the pooling arrangement represents less than five percent of the insurer's or health maintenance organization's capital and surplus.
HISTORY: 1994 Act No. 372, Section 1; 2006 Act No. 332, Section 5, eff June 1, 2006.

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 38 - Insurance

Chapter 13 - Examinations, Investigations, Records, And Reports

Section 38-13-10. Examination of insurers; examination of person or business; acceptance of examination report of insurer prepared by insurance department of another state.

Section 38-13-20. Examination warrant; conduct of examination; access to books, records, accounts, etc.; refusal to submit to examination; subpoenas, examination under oath; failure to obey subpoena; retaining professionals and specialists as examine...

Section 38-13-30. Examination report; copy of report to insurer examined; written rebuttals by insurer; review by, and order of, director; hearings; confidentiality of report work papers, recorded information and documents.

Section 38-13-40. Examiners not to be appointed if conflict of interest exists; exceptions.

Section 38-13-50. Insurer to pay cost of examination; civil action to recover costs.

Section 38-13-60. Immunity from liability; recovery of attorney fees and costs if prevailing party.

Section 38-13-70. Investigation of charges; liability for expenses.

Section 38-13-80. Annual statement as to business standing and financial condition.

Section 38-13-85. Annual statement to be filed with National Association of Insurance Commissioners; immunity from liability for disseminating information; confidentiality of information.

Section 38-13-90. Publication of assets and liabilities.

Section 38-13-100. Items to be included as liabilities in financial statements.

Section 38-13-110. Treatment of contingent debts or liabilities in financial statements.

Section 38-13-120. Record of business done; inspection by Director or designee.

Section 38-13-130. Records of losses and claims.

Section 38-13-140. Refusal to exhibit records; false statements; confidentiality of replies.

Section 38-13-150. Returns of reinsurance by insurers; effect of refusal.

Section 38-13-160. Director or designee may require special reports; confidentiality of replies.

Section 38-13-170. Penalties for making or aiding in making false statement.

Section 38-13-180. Insurance reserve fund defined.

Section 38-13-190. Commissioner to examine affairs and methods of operations of insurance reserve fund; reports of findings.

Section 38-13-200. Penalty for refusal to be examined under oath.

Section 38-13-300. Regulations requiring insurer to report its loss and expense experience and other data.

Section 38-13-310. Supplemental report.

Section 38-13-320. Data in supplemental report.

Section 38-13-340. Review of supplemental reports.

Section 38-13-350. Filing of required information.

Section 38-13-360. Penalty for failure to comply with provisions of article.

Section 38-13-400. Report disclosing material acquisitions and dispositions of assets or material nonrenewals, cancellations or revisions; when due; confidentiality.

Section 38-13-410. Exceptions to reporting requirements; material acquisitions or dispositions defined; information to be disclosed; report to be on nonconsolidated basis; exceptions.

Section 38-13-420. Exceptions to reporting requirements; material nonrenewals, cancellations, or revisions of ceded reinsurance agreements defined; information to be disclosed; report to be on nonconsolidated basis; exceptions.

Section 38-13-700. Periodic examination of unemployment compensation fund; duties of director.

Section 38-13-710. Who may request examination; contents of request.

Section 38-13-720. Free access to books, records, and other materials relating to examination; powers of director.

Section 38-13-730. Verification of data provided by department; sample data testing.

Section 38-13-740. Examination reports; contents; submission to General Assembly; availability on Internet websites.

Section 38-13-750. Conflict of interest prohibited.

Section 38-13-760. Department to pay charges.

Section 38-13-770. Inquiries regarding administration of unemployment compensation fund; prompt written reply.

Section 38-13-810. Purpose; application; findings.

Section 38-13-820. Definitions.

Section 38-13-830. Risk management framework.

Section 38-13-840. Insurers required to conduct ORSA on no less than an annual basis.

Section 38-13-850. ORSA Summary Reports.

Section 38-13-860. Exemptions.

Section 38-13-870. Preparation of ORSA Summary Report; review; requests for information.

Section 38-13-880. Confidentiality.

Section 38-13-890. Penalties.

Section 38-13-900. Effective date.

Section 38-13-1000. Purpose; construction; application.

Section 38-13-1010. Definitions.

Section 38-13-1020. Submission of Corporate Governance Annual Disclosure.

Section 38-13-1030. Rules, regulations, and orders.

Section 38-13-1040. Discretion over responses to inquiries; examination of documentation and supporting information.

Section 38-13-1050. Confidentiality of information submitted to director; prohibition against testifying in private civil actions; performance of director's regulatory duties.

Section 38-13-1060. Retention of third-party consultants.

Section 38-13-1070. Penalties.

Section 38-13-1080. Effective date of this article.