New YorkLiquidation Bureau2020 Annual ReportIssued April 30, 2021
Table of ContentsExecutive Summary .1 - 2Background .3 - 18Financial Overview Domestic ReceivershipNotes to Financial Overview . 19Alliance National Insurance Company .20American Medical and Life Insurance Company . 21Atlantic Mutual Insurance Company . 25Atlantis Health Plan, Inc. . 29Centennial Insurance Company . 33Cuatro, LLC . 37Eveready Insurance Company . 41Executive Life Insurance Company of New York. 45Fiduciary Insurance Company of America . 49First Central Insurance Company . 53Frontier Insurance Company . 57Group Council Mutual Insurance Company . 61Health Republic Insurance of New York, Corp . 65Ideal Mutual Insurance Company . 69Maidstone Insurance Company .73Midland Insurance Company . 77OneTitle National Guaranty Company, Inc. 81Professional Liability Insurance Company of America. 82Quality Health Plans of New York, Inc. .86The Insurance Corporation of New York . 87Touchstone Health HMO, Inc. . 91Union Indemnity Insurance Company . 95Financial Overview Ancillary ReceivershipsAmerican Country Insurance Company 99American Manufacturers Mutual Insurance Company . 100American Motorists Insurance Company . 101American Service Insurance Company . 102CastlePoint National Insurance Company . 103Lincoln General Insurance Company . 104Lumbermens Mutual Casualty Insurance Company . 105Reliance Insurance Company . 106The Home Insurance Company . 107Ullico Casualty Company . .108
Executive Summary2020 was an eventful year for the New York Liquidation Bureau (“NYLB”). We responded to theoutbreak of COVID-19 by closing our offices and converting to a remote work environment. Weadjusted quickly to the new environment without disruption to our business operations. We owea debt of gratitude to many of our employees and business partners who made extraordinaryefforts to keep us safe and functioning during this time.In 2020, we processed the intake of six new receiverships: four domestic estates and two ancillaryestates. Five of the six estates added approximately 8,000 new property/casualty claims to ourbooks, including over 7,000 new auto claims and over 500 workers’ compensation claims. Thesixth estate, Quality Health Plans of New York, a health insurer, added approximately 87,000health claims. The new estates required our teams to take possession of physical offices in threestates in the face of COVID restrictions. One of our new estates, Maidstone Insurance Company,presented an additional 4,500 claims for return of unearned premium. In light of the financialdifficulties faced by New Yorkers, we prioritized these claims and returned more than 2.3 millionin premium to Maidstone’s policyholders in the first year of liquidation.We remained current on our claims payments and expenses, and paid a combined 146 millionto creditors of domestic receivership estates (“Domestic Estates”) and Security Fund claimants.This figure represents a decrease from 2019’s combined payments of 199 million, which is dueprimarily to a reduction in settlements and trials as a result of COVID. In December 2020, weclosed one ancillary receivership, Northwestern National Insurance Company, and submitted apetition to close Professional Liability Insurance Company of America, a medical malpracticeinsurer placed into New York receivership in 2010. The closing order was entered by the Court onMarch 11, 2021.A significant highlight of 2020 was the U.S. Supreme Court’s decision in Maine Community HealthOptions v. United States, 140 S. Ct. 1308 (2020), holding that the United States owes the fullamount of Risk Corridors balances due to health insurers which had participated in the PatientProtection and Affordable Care Act. As a result, the United States has entered into a StipulationFor Entry of Final Judgment to pay Health Republic in liquidation a net balance of 220,838,583.33. This payment will permit the Liquidator to pay all Class Two policyholder claimsin full and is projected to permit distributions to subordinate classes of claims into Class Sixgeneral creditors.Other noteworthy accomplishments include 12.9 million in reinsurance recoveries in 2020 andagreements on an additional 20 million in reinsurance that are expected to be received in 2021.Our successes in reinsurance have resulted in part from an increased use of litigation to obtainrecoveries.1
In another collection matter, we submitted a Proof of Claim in the Purdue Pharma LP Chapter 11bankruptcy proceeding. The proof of claim was filed on behalf of the Superintendent of FinancialServices in her capacity as Receiver and as Administrator of the New York Workers’ CompensationFund, and seeks 22.5 million in damages due to deceptive marketing of opioids.2021 will likely be another challenging year. In 2020, we learned how to operate and excel on aremote basis. In the coming months, we will build on this new strength and assess the best wayto balance safety, technology and efficiency in a new, and hopefully post-pandemic, world. Wewill renew our aggressive approach to closing estates and managing costs. We are also preparingfor significant new insurers that will be entering liquidation in 2021. We look forward to apromising and healthy year ahead.2
BackgroundWho We AreThe NYLB functions as the staff of the Superintendent of Financial Services of the State of New York(“Superintendent”) in her capacity as court-appointed receiver (“Receiver”) under New York InsuranceLaw Article 74 and as administrator (“Administrator”) of the Property/Casualty Insurance Security Fund(“P/C Fund”), Public Motor Vehicle Liability Fund (“PMV Fund”) and Workers’ Compensation Fund (“WCFund”) (collectively, the “Security Funds”) under Article 76 of the Insurance Law and Article 6-A of theNew York Workers Compensation Law.1. The Superintendent as ReceiverArticle 74 of the Insurance Law authorizes the Superintendent to apply to the Supreme Court of theState of New York (“Court”) to place impaired or insolvent insurance companies into receivership forthe protection of policyholders and other creditors. Receivership orders may take the form of aliquidation order under Insurance Law Section 7405 directing the Receiver to marshal and distributethe insurer’s assets for the benefit of its creditors, or a rehabilitation order under Insurance Law Section7403 directing the Receiver to remove the causes and conditions that made the receivership necessary.In either case, the order requires the Receiver to take possession of the insurer’s property and manageits affairs subject to the supervision of the Court. All current Domestic Estates are liquidations.Open Receiverships at Year End (2011 - 2017201820192020
The Receiver’s function is to manage the property and affairs of insurance companies inreceivership, which includes collecting and monetizing the insurer’s assets, adjudicating and payingclaims, and handling receivership operations in court.At year-end 2020, the Receiver managed 22 Domestic Estates and 10 Ancillary Estates for insurancecompanies in liquidation in other states. Ancillary Estates are opened for non-domesticreceiverships to allow for eligible claim payments from the Security Funds. The combined numberof receiverships (including Domestic and Ancillary estates) managed by the Superintendent hasranged in recent years from a high of 60 in 2011 to a low of 27 in 2017 and 2019.The assets of Domestic Estates managed by the Receiver totaled approximately 794.9 million atthe end of 2020. This is down from a ten-year high of 842.7 million in 2012.Assets Under Management forDomestic Estates in Liquidation at Year-End (2011 - 2020)100 1,20090 1,00080 842.7 794.970 741.8 842.5 719.8 675.060 800 745.6 750.2 711.0 677.75040 6003840 40029302220202218171818 200100 02011201220132014Number of Domestic Estates201520162017201820192020Assets Under Management ( Millions)4
2. The Superintendent as Administrator of the Security FundsThe Superintendent serves as Administrator of the Security Funds in coordination with theCommissioner of Taxation and Finance who serves as the custodian of the funds. The Security Fundsare designed to pay eligible claims that remain unpaid by reason of an insolvent insurer’s inabilityto meet its obligations to policyholders. Our role is to assist the Administrator in resolving and payingclaims eligible for Security Fund coverage.3. Our Organizational Structure and ValuesThe New York Liquidation Bureau serves as the staff of the Superintendent in her capacities asReceiver and Administrator under New York Insurance Law Articles 74 and 76 and Workers’Compensation Law Article 6-A. We report directly to the Superintendent and are organizedaccording to the following ECIAL DEPUTY SUPERINTENDENTASST. SPECIAL DEPUTY SUPERINTENDENT&GENERAL COUNSELASST. SPECIAL DEPUTYSUPERINTENDENT&DIRECTOR OF CREDITOR ANDANCILLARY OPERATIONSCHIEF COMPLIANCE ERATIONSCHIEF FINANCIAL OFFICERBUSINESS MANAGERCREDITOR IONSINFORMATIONTECHNOLOGYSYSTEMSHUMANRESOURCESAs staff to the Receiver and Administrator, we strive to manage assets and resolve claims in aprofessional, independent, and timely manner in order to protect the interests of New Yorkinsureds, claimants and other creditors of estates in receivership.5
A Review of 2020As of December 31, 2020, there were 22 Domestic Estates in liquidation, 10 Ancillary Estates, andno receiverships in rehabilitation. Below is a chart of our open domestic receiverships.Open Domestic Receiverships – Year End 2020RECEIVERSHIPASSETS UNDERMANAGEMENTDATE OPENEDAlliance National Insurance CompanyAmerican Medical and Life Insurance CompanyAtlantic Mutual Insurance CompanyAtlantis Health Plan, Inc.Centennial Insurance CompanyCuatro, LLCEveready Insurance CompanyExecutive Life Insurance Company of New YorkFiduciary Insurance CompanyFirst Central Insurance CompanyFrontier Insurance CompanyGroup Council Mutual Insurance CompanyHealth Republic Insurance of New York, CorporationIdeal Mutual Insurance CompanyInsurance Corporation of New YorkMaidstone Insurance CompanyMidland Insurance CompanyOne Title National Guaranty Company, Inc.Professional Liability Insurance Company of AmericaQuality Heath Plans of New York, Inc.Touchstone Health HMO, Inc.Union Indemnity Insurance Company of New YorkTotal Assets Under - 1,906,4771,662,520 614,839,8061,308,1025,455,82323,427,127794,883,416
Open Ancillary Receiverships – Year End 2020Ancillary ReceivershipsDated OpenedAmerican Country Insurance Company2020American Manufactures Mutual InsuranceCompanyAmerican Motorist Insurance Company2013American Service Insurance Company2020CastlePoint National Insurance Company2017Lincoln General Insurance Company2015Lumbermens Mutual Casualty InsuranceCompanyReliance Insurance Company2013The Home Insurance Company2003Ullico Casualty Company201320132001In 2020, we closed one ancillary receivership, Northwestern National Insurance Company,which had been opened in 2019.1.New Estates and Ancillary ReceivershipsIn 2020, four domestic companies were placed into liquidation: Alliance National InsuranceCompany, Maidstone Insurance Company, OneTitle National Guaranty Company, Inc., andQuality Health Plans of New York, Inc. We opened two new ancillary receiverships: AmericanCountry Insurance Company and American Service Insurance Company.New Domestic Estates in 2020:Alliance National Insurance Company (“ANIC”) was placed into liquidation by court order, datedAugust 21, 2020. ANIC was incorporated in the State of New York on April 15, 1914, under the nameUtilities Mutual Insurance Company (“Utilities”) and obtained a license as a mutual insurer, effectiveJuly 1, 1914. On May 23, 2001, Utilities converted from a mutual insurer to a stock property/casualtyinsurer pursuant to the provisions of Section 7303 of the New York Insurance Law and changed itsname to UMI Insurance Company. On April 21, 2006, Alliance Risk Management, LLC purchased 1007
percent of the stock and changed the company’s name to Alliance National Insurance Company.ANIC was licensed to operate in New York, New Jersey and Pennsylvania. In New York, ANIC waslicensed to transact the lines of insurance set forth in Section 1113 paragraph (12), (13), (14), and(15) of the New York Insurance Law.Maidstone Insurance Company (“Maidstone”) was placed into liquidation by court order, datedFebruary 13, 2020. Maidstone was incorporated in the State of New York on May 11, 1988 asGeneral Assurance Company (“GAC”). The company obtained a license to conduct business ofinsurance in New York on July 19, 1988 and commenced business on October 1, 1988. GAC changedits name to AutoOne Insurance Company (“AIC”) effective January 9. 2004, and AIC changed itsname to Maidstone effective December 14, 2015. Maidstone was licensed to conduct the businessof insurance in the State of New York and 23 other states. In New York, Maidstone was licensed totransact the lines of insurance set forth in paragraphs (3) through (17), (19) through (21), and (26)of Section 1113(a) of the New York Insurance Law.OneTitle National Guaranty Company, Inc. (“OneTitle”) was placed into liquidation by court order,dated October 6, 2020. OneTitle was incorporated in the State of New York on April 1, 2013 andobtained a license as an insurer on December 24, 2013. OneTitle was authorized to write titleinsurance in New York.Quality Health Plans of New York, Inc. (“QHPNY”) was placed into liquidation by court order, datedSeptember 9, 2020. QHPNY obtained a Certificate of Authority from the New York StateDepartment of Health to operate as a health maintenance organization under Article 44 of the NewYork Public Health Law on May 13, 2009. QHPNY commenced business on or about January 1,2010. QHPNY was not authorized to operate in any other state. QHPNY offered plans providingMedicare Advantage and Medicare Advantage Part D prescription drug coverage and healthcareservices to Medicare beneficiaries through a network of hospitals and other healthcare serviceproviders. QHPNY also provided non-government sponsored coverage to individuals andcompanies. All of QHPNY’s plans were terminated pre-liquidation, on or before February 29, 2020.New Ancillary Estates in 2020:In 2020, two ancillary companies were placed into liquidation, American Country InsuranceCompany and American Service Insurance Company.American Country Insurance Company (“ACIC”) was declared insolvent and placed into liquidationby the Circuit Court of Cook County, Illinois, on August 11, 2020, and was placed into AncillaryReceivership in New York by court order dated December 16, 2020. ACIC was founded in 1925,and wrote commercial auto insurance, including taxis, limousines, paratransit and airporttransportation services. ACIC was a subsidiary of Atlas Financial Holdings, Inc.8
American Service Insurance Company (“ASIC”) was declared insolvent and placed into liquidationby the Circuit Court of Cook County, Illinois, on August 11, 2020, and was placed into AncillaryReceivership in New York on December 2, 2020. ASIC wrote commercial automobile insuranceservices for sectors including taxi cabs, non-emergency paratransit, and business auto. ASIC was asubsidiary of Atlas Financial Holdings, Inc.2. Claims Closed in 2020The NYLB closed 3,841 claims in 2020. The P/C Fund accounted for 1,240 closed claims, the PMVFund accounted for 2,109 closed claims and the WC Fund accounted for 453 closed claims. Anadditional 39 non-security fund claims against Domestic Estates were closed in 2020.Closed ClaimsFor Years Ending December 31, 2020, 2019 and ,2401,1391,2911,04888345350039511510P/C FundPMV Fund2020WC Fund20199Domestic Estatesincluding claims of NonNY Guaranty Funds2018
3. Claims PaidIn 2020, we paid a combined 146 million to Domestic Estate creditors and Security Fund claimants.Distributions to creditors of Domestic Estates generally represent less than the full amount of theclaim allowed due to the insolvency of the insurance companies in receivership.Of the 146 million, the Domestic Estates made distributions of approximately 6 million, whichincluded distributions to the guaranty associations of New York and other states. As for the SecurityFunds, the P/C Fund paid approximately 52 million, the PMV Fund paid approximately 20 millionand the WC Fund paid approximately 68 million.Gross Disbursements ( including Security Fund PaymentsAnd Domestic Estates Distributions)For Years Ending December 31, 2020, 2019 and 2018( in millions)100 95 77 7375 68 61 52202050 382019201825 20 18 17 11 60P/C Fund(Note 1)PMVWC FundDomestic Estates includingclaims of Non-NYGuaranty FundsNote 1: Fiduciary PMV Security Fund payments were 99% of the total PMV Fund payments in 2020.10
4. Property/Casualty Insurance Security FundThe P/C Fund is established under Insurance Law Article 76 for the purpose of paying eligibleproperty/casualty claims of insurance receiverships that remain unpaid due to the insurer’sinsolvency up to a statutory limit. The P/C Fund and the PMV Fund (below) may include an indemnitybenefit and a legal defense to the insured for any claims brought against the insured in connectionwith the claim. The P/C Fund and the PMV Fund are not triggered to pay claims unless, among otherthings, the court establishes a Domestic Estate under Insurance Law Article 74 for New York domiciledinsurers or an Ancillary Estate for non-New York domiciled insurers, and makes a finding ofinsolvency. To be eligible for P/C or PMV Fund coverage, all claims must be submitted to theReceiver of an active Domestic or Ancillary Estate and are subject to bar dates and other conditionsfor submitting claims established by the Court supervising the receivership proceeding. In addition,all claims paid by the P/C or PMV Funds must first be “allowed” (i.e., approved) by the Court, exceptfor claims under 25,000, which may be allowed directly by the Superintendent. The P/C Fundcovers the lines of insurance specified in Article 76, which include medical malpractice, automobileliability and damage, surety, multiple peril, homeowners, product liability, commercial automobileno-fault automobile and excess coverage, including workers’ compensation excess. The P/C Fundclosed 1,240 claims in 2020 and made payments of approximately 52 million.5. Public Motor Vehicle Liability Security FundThe PMV Fund is established under Insurance Law Article 76 for the purpose of securing the benefitscontemplated by Section 370 of the Vehicle and Traffic Law for injured parties and policyholdersunder policies and surety bonds covering commercial vehicles for hire. The PMV Fund follows thesame general legal guidelines as the P/C Fund. The PMV Fund pays eligible claims, up to a statutorylimit, under insurance policies or surety bonds that are unpaid by reason of the insurer’s insolvencyor its inability to meet its insurance obligations, provided the insurer has made payments to thePMV Fund as required under Article 76. The PMV Fund closed 2,109 claims in 2020 and madepayments of approximately 20 million.6. Workers’ Compensation FundThe WC Fund is established under Article 6-A of the Workers’ Compensation Law for the purpose ofproviding benefits to injured workers whose employers were insured by insolvent carriers. Thecommencement of a proceeding under Insurance Law Article 74 is required to trigger the WC Fund.The WC Fund settles or pays eligible claims in order to ensure there is no disruption in workers’compensation benefits. The WC Fund is the largest component of the NYLB’s claims portfolio bydollar value, with approximately 820 million in claims reserves. In addition to paying claims, theAdministrator seeks to reduce the WC Fund’s exposure by obtaining settlements of benefits,11
controlling expenses, and pursuing recoveries from other sources, including the Special DisabilityFund. In 2020, the WC Fund closed 453 workers’ compensation claims and paid workers’compensation benefits (indemnity and medical) of approximately 68 million.7. Fraternal Benefit SocietiesFraternal benefit societies are organized under Article 45 of the Insurance Law and were primarilyestablished in the early part of the 20th Century to help their members finance end of life expenses.When a fraternal society is placed into liquidation, the Receiver communicates with the membersand winds-up the organization’s affairs. At year-end 2020, there were 10 fraternal societies undermanagement. The number of fraternal receiverships has decreased in recent years from a high of37 in 2012 to a low of 10 in 2016 and 2020.Open Fraternals at Year End (2011 – 1220132014201512201620172020
Open Fraternal Benefit Societies – Year End 2020Date OpenedNameAmstel Benevolent Society, Inc.07/17/2018Bukowiner Bessarabian Benevolent Association09/11/2017Fidelis Fraternal Lodge, Inc.07/23/2019Fraternal Welfare Society06/21/2019Kudryncer Benevolent Society, Inc.09/25/2018Minsker Independent Benevolent Association06/11/2019Sieniawer Young Men’s Sick Benevolent Association, Inc.07/23/2018Torchiner Voliner Young Men’s Association, Incorporated06/14/2019Trembowler Benevolent Association, Inc.08/15/2018Zashkower K.U.V.07/11/2019The assets of fraternal benefit societies generally consist of investments, cash and undistributedgraves. The Receiver is responsible for issuing deeds for graves to members and other eligiblepersons under the rules of the society, selling surplus graves and distributing any remaining assetsto the society’s members. In 2020, 2 fraternal benefit societies were closed and 537 graves weredistributed. The average time to close a fraternal society was 32 months.Fraternal Benefit Societies Closed in 2020DateOpenedDateClosedNumber ofMonthsPendingBerdichever Independent Benevolent Association06/02/1702/27/2032 months143Fedlo Association, Inc.05/16/1701/30/2032 months394NameTotal # ofGravesDeeded53713
8. ReinsuranceThe Receiver is responsible for collecting reinsurance for distribution to creditors. The Receiverseeks recoveries from reinsurers for paid or allowed losses and for paid allocated loss adjustmentexpenses (“LAE”). The Receiver may also in appropriate cases enter into agreements with reinsurersto commute open balances. In 2020 reinsurance collections totaled 12.9 million. In addition, theLiquidator has reached agreement on an additional 20 million of reinsurance collections, whichshould be received in 2021.Reinsurance Collections and Commutations( in millions)20202019 12.9 12.82018 11.69. Investment IncomeThe Receiver manages the financial assets of domestic receiverships with the primary objectives ofmeeting the liquidity needs of each receivership and preserving capital. In addition, the Receiverseeks to obtain a reasonable investment return and has engaged an investment managerexperienced in investing insurance company assets. We earned approximately 14.6 million ininvestment income on assets under management in 2020 as compared to 17.5 million in 2019 witha book yield of 1.38% and 2.36% in 2020 and 2019, respectively. The overall quality of the portfoliois highly rated at Aa2/AA by Moody’s and S&P.10. Special Deposits Held By Other StatesCertain domestic insurance companies post security deposits with the regulators of other states asa condition of being licensed in that state. When the insurer is placed in liquidation, the deposits aregenerally not released until the regulator of the state holding the deposit determines that theinsurer has satisfied all liabilities covered in that state. The Receiver recovered 2.2 million indeposits in 2020.14
GoalsThe Look Ahead (2021)At the beginning of 2021, the Superintendent as Receiver and Administrator had approximately12,562 open claims under insurance policies. The majority of claims are Security Fund eligible andare divided among the P/C Fund (35.9%), PMV Fund (21.7%) and the WC Fund (40.5%).Total Open Claims Under PoliciesFor Years EndingDecember 31, 2020, 2019 and ,6725,2944,8553,5293,0002,7382,0001,000101 114 151118 121 136Domestic Claims(Note 2)Non-New YorkGuaranty Funds0P/C FundPMV Fund(Note 1)WC FundNote 1: The PMV Fund’s open claims decreased significantly in 2020 due to ongoing resolution of claims against Fiduciary InsuranceCompany.Note 2: The Domestic Claims column does not include open claims for Cuatro, LLC and Quality Health Plans of New York, Inc. As ofyear-end 2020, Cuatro had 25,359 open claims and Quality Health Plans of New York, Inc. had 87,708 open claims.15
Reserves:Posted reserves for all open claims are approximately 1.4 billion, of which approximately 820million or 61% percent are attributable to workers’ compensation claims. Claim reserves areadjusted periodically based on the receipt of new information and workers’ compensation claimreserves are reviewed annually.Total Class 2 (Policyholder) ReservesFor Years Ending December 31, 2020, 2019 and 2018( in millions)1,200 9801,000 916 820800202060020192018400 290200 179 236 215 192 45 69 177 114 94 32 380P/C FundPMV FundWC Fund16Domestic Estates(Non-Fund claims)Non-New YorkGuaranty Funds
Closing Estates and Ancillary ReceivershipsOur goal is to close Domestic Estates in an efficient manner, making allowance for long tail claims,outstanding litigations, reinsurance collections, Federal waivers and other conditions of closing. Wehave estimated the following best-case closure dates of Domestic Estates and AncillaryReceiverships, and reserve the right to update these estimated closing date as new information ispresented.ProjectedClosingDomestic EstateProfessional Liability Insurance Company of America2021Eveready Insurance Company2021Group Council Mutual Insurance Company2021American Medical and Life Insurance Company2022Atlantis Health Plan, Inc.2022Frontier Insurance Company2022Ideal Mutual Insurance Company2022OneTitle National Guaranty. Inc.2022Cuatro, LLC2023Health Republic Insurance of New York, Corp2023The Insurance Corporation of New York2023Quality Heath Plans of New York, Inc.2023Touch
Atlantis Health Plan, Inc. 2019 2,948,623 Centennial Insurance Company 2011 41,576,780 Cuatro, LLC 2018 4,544,044 Eveready Insurance Company 2015 458,388 Executive Life Insurance Company of New York 2013 22,751,491 Fiduciary Insurance Company 41,12017 36,969 First Central Insurance Company
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