The Missouri Property And Casualty Insurance Guaranty Association
The MissouriProperty and Casualty InsuranceGuaranty Association2019AnnualReport
TABLE OF CONTENTSBOARD OF DIRECTORS. IVGENERAL . 12019 MEETINGS . 1OFFICE OF THE EXECUTIVE DIRECTOR . 2FINANCIAL REPORTS . 22019 INSOLVENCY ASSESSMENT . 2INSOLVENCIES . 2LOSS AND LOSS ADJUSTMENT EXPENSE RESERVE ACTIVITY . 3OPEN INSOLVENCIES. 4SUMMARY COMMENTS ON ESTATES WITH SIGNIFICANT AND MATERIAL ACTIVITY . 5Capson Physicians Insurance Company . 5Galen Insurance Company. 5Gateway Insurance Company . 6Guarantee Insurance Company . 6Physicians Standard Insurance Company – MPM-PPIA. 6Reliance Insurance Company . 7LITIGATION . 7FINANCIAL REPORTING AND AUDIT AS OF DECEMBER 31, 2019. 8INDEPENDENT AUDITOR’S REPORT . 8FINANCIAL STATEMENTS . 9NOTES TO FINANCIAL STATEMENTS . 14iii
Board of Directorsof theMissouri Property and Casualty InsuranceGuaranty AssociationCOMPANYREPRESENTATIVEAmerican Family Mutual Insurance CompanyDavid A. MonaghanArch Insurance CompanyVeronica Chang-PeshoffAutomobile Club Inter-Insurance ExchangeSteve SchoneFarm Bureau Town & Country Insurance Companyof MissouriMichael P. VoilesMAMIC Mutual Insurance CompanyRon BordersMedical Liability AllianceDana FreseMissouri Employers Mutual Insurance CompanyJames OwenShelter Mutual Insurance CompanyBrian WallerState Farm Mutual Automobile Insurance CompanyMichael Laneiv
ANNUAL REPORT OF THEMISSOURI PROPERTY AND CASUALTY INSURANCEGUARANTY ASSOCIATIONFOR YEAR ENDING DECEMBER 31, 2019The Annual Report of the Missouri Property and Casualty Insurance Guaranty Association (the"Association") for the year ending December 31, 2019 is herewith submitted to the Director of theMissouri Department of Commerce and Insurance (“DCI”) and the Board of Directors.GENERALAs of December 31, 2019, there were 941 companies licensed to sell property and casualtyinsurance coverage and by the terms of sections 375.771 to 375.779, Revised Statutes of Missouri, allwere deemed to be members of the Association. Lines of coverage written by the authorized memberinsurers are identified on the State Supplemental Page to the Annual Statement. The Association doesnot cover all of the lines of coverage identified on the State Supplemental Page.2019 MEETINGSThe Annual Meeting of the Membership was held on September 25, 2019. As a course ofbusiness for this meeting, three members were elected to serve on the Board of Directors for a termthat will expire in 2022. Those members are:American Family Mutual Insurance CompanyRepresentative: David MonaghanFarm Bureau Town & Country Insurance Company of MissouriRepresentative: Michael P. VoilesArch Insurance CompanyRepresentative: Veronica Chang-PeshoffOn the same date, the Board of Directors elected the following officers to serve for a term ofone year, or until a successor is duly elected:NAMECOMPANYMichael P. Voiles, ChairFarm Bureau Town & Country InsuranceCompany of MissouriDavid A. Monaghan, Vice-ChairAmerican Family Mutual InsuranceCompanyJames Owen, Secretary/TreasurerMissouri Employers Mutual InsuranceCompany1
During 2019, the Board of Directors continued the practice of meeting regularly on aquarterly basis. The Board employs this practice to facilitate involvement with the ongoingfunctions and the administrative duties of the Association. Minutes of all meetings of the MemberInsurers, the Board of Directors, and other Board appointed committees are on file at the office ofthe Association in Jefferson City, Missouri.OFFICE OF THE EXECUTIVE DIRECTOR2019 was a year of change for the Association. After 18 years of exemplary service and afive-month transition period, Charles F. Renn retired and passed the Executive Director role toTamara W. Kopp.The Association continues its support for the state-based guaranty association system bybeing engaged as an active member of the National Conference of Insurance Guaranty Funds(“NCIGF”). The Executive Director represents the Association by serving on several NCIGFcommittees and estate-specific task forces, chairing those task forces involving Missouridomiciled companies in receivership.The Association is further engaged with regulators and troubled company practitionersthrough the National Association of Insurance Commissioners and the International Associationof Insurance Receivers where the Executive Director sits on the IAIR Board of Directors andseveral IAIR committees.FINANCIAL REPORTSThe Association’s financial records are the subject of an annual independent audit. Interimfinancial reports and transactions are reviewed by the Board of Directors and committees of theBoard. The audited financial statements as of and for the year ending December 31, 2019 areincluded with this report. Further, the notes to the financial statements are also included as anintegral part of the report. The accounting firm of Williams-Keepers, LLC, Jefferson City,Missouri, conducted the independent audit of the financial records of the Association.2019 INSOLVENCY ASSESSMENTThe Association is authorized under section 375.775, Revised Statutes of Missouri, toassess its membership for the purpose of providing the funding necessary to meet the Association’srequirements with respect to insolvent member insurers. At the September 25, 2019 meeting ofthe Board of Directors, it was determined that no assessment would be made in 2019.INSOLVENCIESAs of December 31, 2019, the Association administered 47 open insolvencies. Included inthis total are 22 insolvencies that have no open claims. There are 2 closed insolvencies with openclaims. There were three new insolvencies added during 2019. Two of the new insolvencies weremedical malpractice companies, with the third insolvency resulting in no Missouri claims.2
Loss and Loss Adjustment Expense Reserve ActivityDuring 2019 the open claims count for the Association decreased by 50. Reflected belowis a summary of ending reserves and reserve changes for 239 47,343,777 10,253,121ChOpen(50)ChangeChange ininLoss ResDCC Res(1,813,281) 1,320,182Loss and Loss Adjustment Expense PaymentsPayment Activity for 2019:CompanyAffirmativeAMLICOAtlantic MutualCA CompCapson ICCastlepointCommercial CompCRECredit GeneralEmployers CasualtyEmployers NatlFreestoneFremontGalen ICGuaranteeHomeLegionLUALumbermensMillers FirstNorthwesternPLICAPridePSICRed ,1300
Open InsolvenciesSection 375.775.1(6), Revised Statutes of Missouri, requires that a financial report for thepreceding year be submitted to the Director of the Missouri Department of Commerce andInsurance. Further, Section 375.776.5(3), Revised Statutes of Missouri, requires the Associationto prepare a summary report describing the history and causes of individual insolvencies. ThisAnnual Report contains a review of the activities of the Association during the preceding year.The following vignettes are intended to fulfill the requirement for a summary report, and to updatethe membership about the status of each estate that had significant and material activity during thecalendar year 2019. A listing of all open estates and their state of domicile is included for thememberships' reference.1985Union Indemnity Ins. Co. - NYIdeal Mutual Ins. Co. – NY1986Midland Ins. Co. – NY2006Shelby Casualty Ins. Co. – TXVesta Fire Ins. Co. - TX2009Park Avenue P&C Ins. Co.-OK1989American Mutual Ins. Co. of Boston - MAAmerican Mutual Liability Ins. Co. - MA1991American Universal Ins. Co. – RIRockwood Ins. Co. – PAWestern Employers Ins. Co. – CA2010Imperial Casualty and Indemnity Co. - OK2011Atlantic Mutual Ins. Co. – NYCentennial Insurance Co. - NY2012Frontier Insurance Co. - NY1992West General Ins. Co. – KS2013Gramercy Ins. Co. – TXLumbermens Mutual Casualty Co. – ILPride National Insurance Co. – OKUllico Casualty Co. – DEProfessional Liability Insurance Co of America - NY2014Freestone Insurance Co. – DERed Rock Insurance Co. – OK2015Lincoln General Insurance Co. – PA2016Affirmative Insurance Co. –ILLumbermens Underwriting Alliance –MO2017Castlepoint Insurance Co. – CAGalen Insurance Co. - MOGuarantee Insurance Co. – FLMillers First Insurance Co. – IL2018Access Insurance Company - TX2019Capson Physicians Insurance Company – TXNorthwestern National Insurance Company – WIPhysicians Standard Insurance Company - KS1994Employers Casualty Company. –TX2000California Compensation Ins. Co. - CACommercial Compensation Casualty Co. – CA2001Reliance Ins. Co. – PA2003Fremont Insurance Co. – CAHome Insurance Co. – NHLegion Ins. Co. – PAVillanova Ins. Co. – PAReciprocal of America – VA2004Casualty Reciprocal Exchange – MOEquity Mutual Insurance Co. – MOIGF Insurance Co. – INSecurity Indemnity – NJStatewide Insurance Co. – IL2005Consolidated American Ins. Co. – SC4
SUMMARY COMMENTS ON ESTATES WITH SIGNIFICANT AND MATERIALACTIVITYCapson Physicians Insurance CompanyOn June 28, 2019, the District Court of Travis County, Texas, entered an Order AppointingLiquidator and Permanent Injunction against the Texas domiciled medical malpractice insurer,Capson Physicians Insurance Company (CPIC). The order finds that CPIC is insolvent pursuantto the Texas Insurance Code, triggering the Association. The company was licensed in Missourias of January 2011.The current evaluation of the claims data indicates that there are 10 claims with totalreserves of 1.2 million. One of the claims has reserves of 300,000 and one claim was settled for 300,000.In addition to the professional liability coverage, the policies provided extended coveragesfor regulatory defense costs and cyber-liability. While seemingly unusual for cyber-liability to beincluded as a coverage issued in conjunction with the professional liability coverage, it is becomingmore common and it was seen in the 2017 insolvency of the Missouri-domiciled insurer, GalenInsurance Company.A significant potential asset in the Capson estate includes two life insurance policiescovering Maury Magids, Capson’s founder and president, who died by suicide the day Capson wasplaced in rehabilitation. The Capson receiver negotiated a settlement, approved by the receivershipcourt, whereby the Capson receiver will collect most of the insurance proceeds and avoidexpensive litigation.Galen Insurance CompanyGalen Insurance Company (“Galen”) was a Missouri domiciled property and casualty stockinsurance company, authorized to write a single line of business under statute Chapter 379, RSMo.It was organized for the purpose of providing medical malpractice insurance to physicians, medicalprofessionals, and stand-alone surgical centers on a claims-made basis.On May 31, 2017, the court entered a Judgement, Decree and Final Order of Liquidationagainst Galen. The staff of the department remained in contact with the Association regarding thepreparation of the claim data that had to be transferred to the affected guaranty associations. At thedate of the liquidation, there were 40 open claims in three states; Missouri, Illinois and New Jersey.New Jersey had only 2 claims. All the claims were medical malpractice and most of them did nothave a trial date established.The statutory stay on litigation expired as of the bar date on which policyholders are barredfrom filing claims against the estate - that date was April 30, 2018. Activity on claims increasedas the claimants were now able to proceed in pursuing their case.On June 4, 2018 the liquidation court approved an Early Access Plan for distributing theavailable assets of the estate. The receiver distributed early access funds to the Association in 2018and 2019.5
Gateway Insurance CompanyGateway Insurance Company (Gateway) was a Missouri domiciled property and casualtyinsurer incorporated in 1986. Gateway was redomesticated from Missouri to Illinois and wasplaced in rehabilitation October 16, 2019. Gateway is affiliated with Atlas Financial Holdings,Inc. and other subsidiaries. There are three other insurance entities in the Atlas holding company:Global Liberty Insurance Company of New York, American Service Insurance Company andAmerican Country Insurance Company. ASIC and ACIC were placed in rehabilitation July 8,2019.The affiliated companies do business as the American Service Pool. Gateway is allocated20% of the losses and expenses of the pool.In July of 2019, it was reported that the Atlas Group was facing being delisted on thestock exchange due to their failure to file year-end and quarterly financial reports. ASIC andACIC were placed in rehabilitation on July 8, 2019.NCIGF has formed a coordinating committee on which Missouri serves.Guarantee Insurance CompanyOn November 27, 2017, Guarantee Insurance Company (“GIC”) was ordered intoreceivership for purposes of liquidation by the Second Judicial Circuit Court in Leon County,Florida. GIC is a licensed insurer that predominantly wrote workers’ compensation coverage. Itwas thought that workers’ compensation coverage was their exclusive line of coverage until it wasrevealed that the company also wrote excess liability through a Lloyds syndicate. The company isinvolved with a mass tort claim for asbestos exposure where General Dynamics Corporation is theinsured. This claim should not qualify as a covered claim due to the net worth of the insured.The current evaluation of the claims data indicates that there are 97 claims with totalreserves of 7.6 million and payments of 2.4 million for 2019.Physicians Standard Insurance Company – MPM-PPIAPhysicians Standard Insurance Company (“PSIC”) is a Kansas domiciled medicalmalpractice insurer. It is licensed in Missouri as a Chapter 379 stock company and a member ofthe Missouri P&C Insurance Guaranty Association. On March 18, 2018, PSIC entered into a PolicyAcquisition Agreement with MPM-PPIA which purported to transfer MPM-PPIA written policiesand extended reporting policies to PSIC. On August 20, 2019, the Shawnee County, KansasDistrict Court entered an Order of Rehabilitation against PSIC. Effective December 1, 2019, PSICwas declared insolvent and ordered to be liquidated by the court.In December 2019, PSIC transferred claims to MIGA. The current evaluation of the claimsdata indicates that there are 50 claims with total reserves of 6.1 million. Five of the claims havereserves over 250,000. MIGA is currently in the process of obtaining net worth, residency, andother insurance information.PSIC was associated with Missouri Professionals Mutual – Physicians Professional Indemnity6
Association (MPM-PPIA), a medical malpractice insurer organized under Missouri Chapter 383and explicitly excluded under the Association’s enabling act. MPM-PPIA is currently subject toan order of commercial receivership supervised by the Franklin County Circuit Court under theMissouri Commercial Receivership Act – Chapter 515. PSIC and MPM-PPIA have various legalclaims against each other.Reliance Insurance CompanyAn order of liquidation was entered against this Pennsylvania domiciled insurer on October3, 2001. The company wrote all lines of business but was heavily focused on workers’compensation coverage.In 2019 the Association received an additional 3.2 million. The estate distributedsignificant funds under the court approved Early Access Agreement. For the Association, thesefunds totaled approximately 27 million. Recently, the estate declared a final Notice ofDetermination of Claims for the Association. The total amount paid by the Association for lossand expenses was approximately 40 million. The estate declared that 80% of the approved claimswould be reimbursed. This action converted the early access distribution to liquidationdistributions and removed the possibility of having the amounts being subject to the mandatoryrefunding provision of the Early Access Agreement. Additionally, the Association received fundstotaling approximately 5.2 million. This brought the total distribution from the estate for loss andexpenses to 32.5 million. The Association has also received 2.6 million for the reimbursementof administrative expenses incurred in conjunction with the handling of Reliance claims.The receiver’s desire is to close the estate in 2020. Over 4 billion in reinsurance was outstandingat the date of liquidation. There is approximately 34 million remaining outstanding. There is stillsignificant work to be done to coordinate the closure of the estate.LITIGATIONIt is part of the statutory responsibility of the Association in assuming the obligations oncovered claims of the insolvent insurer to provide for the defense of insureds. Consequently, theAssociation is involved in numerous instances of defense litigation. This section of the report isnot intended to address litigation of this nature. In contrast, this section of the report is intended tohighlight those instances where the Association is litigating a matter involving an interpretation ofthe Missouri Property and Casualty Insurance Guaranty Association Act. There is no suchlitigation pending as of December 31, 2019.7
Financial Reportingand Auditfor the year endingDecember 31, 2019
INDEPENDENT AUDITORS’ REPORTTo the Board of Directors of theMissouri Property and Casualty InsuranceGuaranty AssociationWe have audited the accompanying financial statements of the Missouri Property and Casualty InsuranceGuaranty Association (the “Association”), which comprise the statements of financial position as ofDecember 31, 2019 and 2018, and the related statements of activities, functional expenses and cash flow forthe years then ended, and the related notes to the financial statements.Management’s Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements inaccordance with U.S. generally accepted accounting principles; this includes the design, implementation, andmaintenance of internal control relevant to the preparation and fair presentation of financial statements thatare free from material misstatement, whether due to fraud or error.Auditors’ ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conductedour audit in accordance with U.S. generally accepted auditing standards. Those standards require that we planand perform the audit to obtain reasonable assurance about whether the financial statements are free frommaterial misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditor’s judgment, including the assessment ofthe risks of material misstatement of the financial statements, whether due to fraud or error. In making thoserisk assessments, the auditor considers internal control relevant to the Association’s preparation and fairpresentation of the financial statements in order to design audit procedures that are appropriate in thecircumstances, but not for the purpose of expressing an opinion on the effectiveness of the Association’sinternal control. Accordingly, we express no such opinion. An audit also includes evaluating theappropriateness of accounting policies used and the reasonableness of significant accounting estimates madeby management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for ouraudit opinion.OpinionIn our opinion, the financial statements referred to above present fairly, in all material respects, the financialposition of the Missouri Property and Casualty Insurance Guaranty Association as of December 31, 2019 and2018, and the changes in its net assets and its cash flow for the years then ended, in conformity with U.S.generally accepted accounting principles.March 13, 20208
MISSOURI PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOCIATIONSTATEMENTS OF FINANCIAL POSITIONAs of December 31, 2019 and 2018ASSETS2019Cash and cash equivalentsInvestmentsInvestment interest receivableUnbilled assessmentsComputer software and equipment, net of accumulateddepreciation of 386,590 and 361,832, respectivelyTotal assets 4,882,967103,743,730287,08332,946,2352018 1,152,84599,864,212270,09832,946,23534,51536,865 141,894,530 134,270,255LIABILITIES AND NET ASSETSLIABILITIESAccounts payableDue to Missouri Life and Health Insurance Guaranty AssociationEarly access liabilityReserves for losses and loss adjustment expensesTotal liabilities 45,53748,08818,146,85774,875,969 07927,414,278 141,894,530 134,270,255NET ASSETSWithout restrictions:Board designatedUndesignatedTotal net assetsTotal liabilities and net assetsThe notes to financial statements are an integral part of these statements.9
MISSOURI PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOCIATIONSTATEMENTS OF ACTIVITIESFor the Years Ended December 31, 2019 and 20182019SUPPORT AND REVENUESLiquidation distributionsNet investment return Total support and revenues21,345,0362,932,8042018 ,503,844905,285859,4342,914,03916,363,278Change in net assets21,363,801(9,559,570)Net assets, beginning of year27,414,27836,973,848EXPENSESProgram expensesLosses and loss adjustment expenses(Decrease) increase in reserves for losses and loss adjustment expensesOther, netProgram expenses, netGeneral and administrative expensesTotal expensesNet assets, end of year 48,778,079The notes to financial statements are an integral part of these statements.10 27,414,278
MISSOURI PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOCIATIONSTATEMENT OF FUNCTIONAL EXPENSESFor the Year Ended December 31, 2019(with comparative totals for the year ended December 31, 2018)Program(Decrease) increase in reserves for lossesand loss adjustment expenses Losses and loss adjustment expensesSalaries and benefitsReturn of unearned premiumsDues, fees, and subscriptionsProfessional feesRent and utilitiesDepreciationOtherEquipment and SuppliesTravelLarge deductible collection fees General 3,891236,130(68) 603,668100,82779,54141,50624,75823,9109,62121,454- 50624,75823,9109,62121,454(68) 031,48727,67916,89712,5906982,008,754 905,285 2,914,039 16,363,278The notes to financial statements are an integral part of these statements.11
MISSOURI PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOCIATIONSTATEMENT OF FUNCTIONAL EXPENSESFor the Year Ended December 31, 2018(with comparative totals for the year ended December 31, 2017)ProgramGeneral andAdministrative2018Total2017Total(Decrease) increase in reserves for lossesand loss adjustment expenses Losses and loss adjustment expensesSalaries and benefitsReturn of unearned premiumsDues, fees, and subscriptionsProfessional feesRent and utilitiesDepreciationOtherEquipment and SuppliesTravelLarge deductible collection fees9,317,5395,832,664352,943698 - 031,48727,67916,89712,590698 40,40313,05617,859404 15,503,844 859,434 16,363,278 21,018,105The notes to financial statements are an integral part of these statements.12
MISSOURI PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOCIATIONSTATEMENTS OF CASH FLOWFor the Years Ended December 31, 2019 and 20182019CASH FLOWS FROM OPERATING ACTIVITIESChange in net assetsAdjustments to reconcile change in net assets tonet cash provided by operating activities:DepreciationRealized (gain) loss on investments, net of changein unrealized (gain) lossChange in accounts receivableChange in accounts payableChange in due to Missouri Life and Health InsuranceGuaranty AssociationChange in early access liabilityChange in reserves for losses and loss adjustment expenses 24,758(1,374,877)Net cash provided (used) by operating activitiesNet cash used by investing activitiesNet change in cash and cash equivalentsCash and cash equivalents, beginning of year 8453,441,5354,882,967 The notes to financial statements are an integral part of these statements.13(9,559,570)31,48746,2276,257,171CASH FLOWS FROM INVESTING ACTIVITIESProceeds from sales and maturities of investmentsPurchases of investmentsPurchase of computer software and equipmentCash and cash equivalents, end of year21,363,80120181,152,845
MISSOURI PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOCIATIONNOTES TO FINANCIAL STATEMENTS1.ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESOrganization: The Missouri Property and Casualty Insurance Guaranty Association (the “Association”) is anonprofit, unincorporated legal entity established on September 28, 1971 by Missouri Revised Statute375.775 to be obligated for the payment of covered claims, as that term is defined by statute. To provide thisprotection, the Association was created to guarantee payment of benefits and continuation of coverage. Allinsurers doing business in the State of Missouri are member insurers of the Association and will remainmembers of the Association as a condition of their authority to transact business in the State of Missouri. TheAssociation's functions are primarily to employ and retain individuals to handle claims and perform otherduties related to insolvent insurers.The Association performs its functions under a plan of operation approved by the Missouri Director ofInsurance and exercises its powers through a Board of Directors. The Association is subject to the immediatesupervision of the Missouri Director of Insurance and the insurance laws of the State of Missouri.Basis of accounting: The financial statements of the Association have been prepared on the accrual basis ofaccounting. Therefore, revenues are recognized when earned and expenses are recognized when incurred.Financial statement presentation: The Association uses the American Institute of Certified PublicAccountants’ not-for-profit model for accounting and financial reporting. The Association reportsinformation regarding its financial position and activities according to two classes of net assets: net assetswith restrictions and net assets without restrictions. The Association had only net assets without restrictionsduring 2019 and 2018.Use of estimates: Management uses estimates and assumptions in preparing these financial statements inaccordance with U.S. generally accepted accounting principles. Those estimates and assumptions affect thereported amount of assets and liabilities and the reported revenues and expenses. Actual results could varyfrom the estimates that were used.Cash and cash equi
As of December 31, 9, 201there were 9companies licensed to sell property and casualty 41 insurance coverage and by the terms of sections 375.771 to 375.779, Revised Statutes of Missouri, all . Shelby Casualty Ins. Co. - TX . Vesta Fire Ins. Co. -TX : 2009 Park Avenue P&C Ins. Co.-OK . 2010 Imperial Casualty and Indemnity Co. - OK . 2011
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