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. H Hamilton Insurance Designated Activity Company 2 Shelbourne Buildings, Shelbourne Road Ballsbridge, Dublin 4 Ireland Effective Date: December 10, 2015 Hannover Re (Ireland) DAC 4 Custom House Plaza, IFSC Dublin 1 Ireland Effective Date: December 5, 2001 Hannover Reinsurance (Ireland) Limited 2 Custom House Plaza, IFSC Dublin 1 Ireland Effective Date: April 15, 2004 Termination Date: March 31, 2013 HCC International Insurance Company PLC1 1 Aldgate London EC3M 1RE United Kingdom Effective Date: November 18, 2009 HDI-Gerling Verzekeringen N.V* Westblaak 14 PO Box 925 3000X AX Rotterdam The Netherlands Effective Date: June 7, 2011 HDI Global Network AG HDI-Platz 1 30659 Hannover Germany Effective Date: November 4, 2009 HDI Global SE HDI-Platz 1 30659 Hannover Germany Effective Date: June 21, 1999 HDI Global Specialty SE HDI-Platz 1 30659 Hannover Germany Effective Date: April 15, 2004 Helvetia Assurances SA 25 Quai Lamande 76600 Le Havre France Effective Date: August 31, 2021 Helvetia Schweizerische Versicherungsgesellschaft AG Dufourstr. 40 CH-9001 St Gallen Switzerland Effective Date: September 2, 2010 I IF P&C Insurance Company Ltd. Niityportti 4 02200 Espoo Finland Effective Date: April 2, 2003 Termination Date: March 31, 2022 IF P&C Insurance Ltd (publ) SE 106 80 Stockholm Sweden Effective Date: July 11, 1996 Infrassure Ltd. Uetlibergstrasse 134A CH-8045 Zurich Switzerland Effective Date: June 11, 2014 Termination Date: March 31, 2015 Intercona Re AG Avenue Nestlé 55 1800 Vevey Switzerland Effective Date: April 5, 2006 J None K KRAVAG-LOGISTIC Versicherungs-AG Heidenkampsweg 102 20097 Hamburg Germany Effective Date: April 19, 2023 The Kyoei Fire and Marine Insurance Company, Limited* 18-6, Shimbashi 1-Chome, Minato-ku Tokyo 105-8604 Japan Effective Date: June 8, 2005 L Lancashire Insurance Company (UK) Limited Level 29, 20 Fenchurch Street London EC3M 3BY United Kingdom Effective Date: November 3, 2014 La Reunion Aerienne 134, Rue Danton 92300 Levallois-Perret France Effective Date: June 8, 2005 Liberty Mutual Insurance Europe Limited 20 Fenchurch Street London EC3M 3AW United Kingdom Effective Date: January 19, 2005 The London Steam-Ship Owners' Mutual Insurance Association Limited 50 Leman Street London E1 8HQ United Kingdom Effective Date: February 4, 2005 M Mapfre Espana Campania de Seguros y Reaseguros, SA Carretera de Pozuelo, No. 50 28222 Majadahonda Madrid Spain Effective Date: March 19, 2019 Mapfre Global Risks, Compania Internacional de Seguros y Reaseguros, S.A. Carretera de Pozuelo Majadahonda 52, Edificio M-II 28222 Madrid Spain Effective Date: July 8, 2009 Mapfre Re Compania de Reaseguros, S.A. Paseo de Recoletos No. 25 28004 Madrid Spain Effective Date: September 24, 2004 The Marine Insurance Company Limited St Mark’s Court, Chart Way, Horsham West Sussex RH12 1XL United Kingdom Effective Date: February 4, 2004 Markel International Insurance Company Limited 20 Fenchurch Street London EC3M 3AZ United Kingdom Effective Date: January 19, 2005 Mitsui Sumitomo Insurance Co. (Europe) Ltd. 25 Fenchurch Ave London EC3M 5AD United Kingdom Effective Date: February 4, 2005 Mitsui Sumitomo Insurance Co., Ltd 2-27-2 Shinkawa, Chuo-ku, Tokyo, 104-8252 Japan Effective Date: February 4, 2005 MS Amlin AG Kirchenweg 5 8008 Zurich Switzerland Effective Date: January 31, 2011 MSIG Insurance Europe AG An Den Dominikanern 11-27 50668 Koln Germany Effective Date: October 29, 2012 Munchener Ruckversicherungs-GeselIschaft AG in Munchen Koniginstr. 107 80802 Munich Germany Effective Date: March 30, 1992 Back to Exemption from Section 4371 Excise Tax Companies with closing agreements A-G H-M N-S T-Z
