Exemption from Section 4371 Excise Tax — Companies with Closing Agreements (T-Z)

 

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.

The Phoenix Insurance Company Ltd
53 Derech Hashalom
Givatayim 53454
Israel
Effective Date: July 26, 2013

The Toa 21st Century Reinsurance Company Ltd.
Kreuzplatz 16
8008 Zurich
Switzerland
Effective Date: August 05, 2022

The Toa Reinsurance Company Limited
6 Kanda-Surugadai, 3-chome, Chiyoda-ku
Tokyo 101-8703
Japan
Effective Date: November 17, 2005

Tokio Marine Kiln Insurance Limited 
20 Fenchurch St
London EC3M 3BY
United Kingdom
Effective Date: May 5, 2009
Termination Date: June 30, 2020

Tokio Marine & Nichido Fire Insurance Co., Ltd
1-2-1 Marunouchi, Chiyoda-ku
Tokyo 100-0005
Japan
Effective Date: March 11, 2005

Tokio Millennium Re (UK) Limited (fka Tokio Marine Global Ltd)
5th Floor, 20 Fenchurch Street
London EC3M 3BY
United Kingdom
Effective Date: May 8, 2008

TransRe London Limited
Corn Exchange, 55 Mark Lane
London EC3R 7NE
United Kingdom
Effective Date: January 8,2015

Travelers Insurance Company Limited
Exchequer Court
33 St Mary Axe
London EC3A 8AG
United Kingdom
Effective Date: July 18, 2005

Underwriters at Lloyd’s, London
1 Lime Street
London EC3M 7HA
United Kingdom
Effective Date: June 30, 2005

Unionamerica Insurance Company Limited
Avaya House
2 Cathedral Hill
Guildford
Surrey GU2 7YL
United Kingdom
Effective Date: March 22, 2005

The United Kingdom Mutual Steam Ship Assurance Association (Europe) Limited
90 Fenchurch Street
London EC3M 4ST    
United Kingdom
Effective Date: July 26, 2013

Validus Reinsurance (Switzerland) Ltd.
Talstrasse 83
CH-8001 Zurich
Switzerland
Effective Date: July 30, 2008

The West of England Ship Owners Mutual Insurance Association (Luxembourg)
31 Grand Rue
L-1661 Luxembourg
Luxembourg
Effective Date: November 22, 2004

W.R. Berkley Insurance (Europe) Ltd
2nd Floor, 40 Lime Street
London EC3M 7AW
United Kingdom
Effective Date: June 8, 2005

XL Catlin Insurance Company UK Limited
20 Gracechurch Street
London EC3V OBG
United Kingdom
Effective Date: June 21, 2006

XL Insurance Company SE
XL House, 8 St. Stephen’s Green
Dublin 2, Ireland
Effective Date: July 23, 2019

XL Insurance Company SE
70 Gracechurch Street
London EC3 V0XL
United Kingdom
Effective Date: December 2, 2013

XL Insurance Switzerland Limited
Limmatstrasse 250
8031 Switzerland
Effective Date: December 2, 2013

XL Re Europe SE
XL House 8 St Stephen s Green
Dublin 2
Ireland
Effective Date: December 2, 2013

None

Zurich Insurance Company Ltd.
Mythenquai 2
Zurich  8022
Switzerland
Effective Date: January 1, 1999

Zurich Insurance plc (fka Zurich Insurance Ireland Limited)
Zurich House
Ballsbridge Park
Dublin  4
Ireland
Effective Date: June 8, 2005

Zurich Specialties London Limited*
3000b Parkway
Whiteley, Hampshire PO15 7JZ
United Kingdom
Effective Date: November 29, 2004
Termination Date: March 31, 2016

Back to Exemption from Section 4371 Excise Tax

Companies with Closing Agreements