Exemption from Section 4371 Excise Tax — Companies with Closing Agreements (N-S)

 

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.

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

North of England Protecting & Indemnity Association 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

OP Insurance Ltd.
Gebhardinaukio 1
00013 OP Helsinki
Finland
Effective Date: September 2, 2010

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

QBE UK Limited
30 Fenchurch Street
London EC3M 3BD
United Kingdom
Effective Date: April 15, 2004

RBC Reinsurance (Ireland) Ltd.*
Suite A5, Beacon Ct
Sandyford
Dublin  18
Ireland
Effective Date: April 1, 2001

RISICOM Ruckversicherung AG
Markplatz 3
82031 Grunwald
Germany
Effective Date: September 16, 2003

Royal & Sun Alliance Insurance plc
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 Versicherung AG
Raiffeisenplatz 1
65189 Wiesbaden
Germany
Effective Date: January 1, 2000

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

Sirius International Insurance Corporation (publ)
Birger Jarlsgatan 57B
SE-113 96 Stockholm 
Sweden
Effective Date: February 7, 1996

Sompo Japan Nipponkoa 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

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Companies with Closing Agreements