This is a list of foreign insurers/reinsurers with closing agreements establishing a treaty-based exemption from the section 4371 excise tax on insurance premiums. Explanations * The company has not timely recertified its entitlement to treaty benefits in accordance with the terms of its closing agreement. Effective Date: Unless noted otherwise within the Agreement, the Agreement is effective as of the date the Commissioner of Internal Revenue signs the Agreement. Termination Date: The Agreement is terminated at the close of the last day of the quarterly return period immediately following the return period within which the written notice of termination is given. N New Reinsurance Company Limited Zollikerstrasse 226 CH-8008 Zurich Switzerland Efective Date: October 23, 1998 Nipponkoa Insurance Company Limited 3-7-3 Kasumigaseki , Chiyoda-ku Tokyo 100-8965 Japan Effective Date: June 3, 2005 Termination Date: December 31, 2014 NorthStandard Limited The Quayside Newcastle Upon Tyne NE1 3DU United Kingdom Effective Date: March 22, 2005 nSpire Re Limited First Floor, 25-28 Adelaide Dublin 2 Ireland Effective Date: February 4, 2005 Termination Date: September 30, 2012 O OP Insurance Ltd. Gebhardinaukio 1 00013 OP Helsinki Finland Effective Date: September 2, 2010 P Pan Insurance Limited The Metropolitan Building James Joyce Street Dublin 1 Ireland Effective Date: June 11, 2014 PartnerRe Ireland Insurance dac 3rd Floor, The Exchange George’s Dock IFSC Dublin 1 - D01 P2V6 Ireland Effective Date: January 31, 2011 Partner Reinsurance Europe SE 3rd Floor, The Exchange George’s Dock IFSC Dublin 1 - D01 P2V6 Effective Date: January 7, 2008 Pharma International Insurance DAC 3rd Floor, The Metropolitan Building James Joyce Street Dublin1 Ireland Effective Date: June 9, 2015 Pohjola Insurance Ltd Gebhardinaukio 1 FI-00013 OP, Helsinki Finland Effective Date: September 2, 2010 Q QBE UK Limited 30 Fenchurch Street London EC3M 3BD United Kingdom Effective Date: April 15, 2004 R RBC Reinsurance (Ireland) Ltd.* Suite A5, Beacon Ct Sandyford Dublin 18 Ireland Effective Date: April 1, 2001 RenaissanceRe Europe AG Beethovenstrasse 33 8002 Zurich Switzerland Effective Date: October 15, 2014 RISICOM Ruckversicherung AG Markplatz 3 82031 Grunwald Germany Effective Date: September 16, 2003 Royal & Sun Alliance Insurance Limited St Mark’s Court, Chart Way, Horsham West Sussex RH12 1XL United Kingdom Effective Date: February 4, 2004 Royal & Sun Alliance Reinsurance Ltd. St Mark’s Court, Chart Way, Horsham West Sussex RH12 1XL United Kingdom Effective Date: February 4, 2004 R+V Allgemeine Versicherung AG Raiffeisenplatz 1, 65189 Wiesbaden Germany Effective Date: April 19, 2023 R+V Versicherung AG Raiffeisenplatz 1 65189 Wiesbaden Germany Effective Date: January 1, 2000 S SCOR Global Life Reinsurance Ireland Limited 3rd Floor, IFSC House Custom House Quay Dublin 1 Ireland Effective Date: November 20, 2005 SCOR Global Property & Casualty* 5 Avenue Kleber La Defense Cedex Paris 75795 France Effective Date: December 13, 2006 Termination Date: December 31, 2021 SCOR SE 5 Avenue Kleber Paris Cedex 16 75795 France Effective Date: December 31, 1990 SCOR Switzerland AG (fka Converium AG) General-Guisan Quai 26 8022 Zurich Switzerland Effective Date: October 1, 2001 SCOR UK Company Limited 10 Lime Street London EC3M 7AA United Kingdom Effective Date: June 23, 2004 SiriusPoint International Insurance Corporation (publ) Flemingatan 14 SE-112 26 Stockholm Sweden Effective Date: February 7, 1996 Sompo Japan Insurance Inc. 26-1, Nishi-Shinjuku 1-chome Shinjuku-ku, Tokyo 160-8338 Japan Effective Date: February 14, 2005 Spencer Re I.I. Othmarstrasse 8 CH-8008 Zurich Switzerland Effective Date: July 13, 2016 The Standard Club Europe Ltd Standard House 12/13 Essex Street London WC2R 3AA United Kingdom Effective Date: November 29, 2004 Starstone Insurance SE 5th Floor, 88 Leadenhall Street London EC3A 3BP United Kingdom Effective Date: October 23, 2013 The Steamship Mutual Underwriting Association Limited Aquatical House 39 Bell Lane London E1 7LU United Kingdom Effective Date: February 4, 2005 Sunderland Marine Insurance Company Ltd The Quayside Newcastle Upon Tyne NE1 3DU United Kingdom Effective Date: July 26, 2004 Termination Date: March 31, 2021 Swiss Re Corporate Solutions Ltd Mythenquai 53/60 8022 Zurich Switzerland Effective Date: February 13, 2013 Swiss Reinsurance Company Mythenquai 50/60 8022 Zurich Switzerland Effective Date: May 22, 1998 Back to Exemption from Section 4371 Excise Tax Companies with closing agreements A-G H-M N-S T-Z
