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. T 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 U 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 V Validus Reinsurance (Switzerland) Ltd. Talstrasse 83 CH-8001 Zurich Switzerland Effective Date: July 30, 2008 W 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 X 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 Y None Z 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 A-G H-M N-S T-Z
