Choosing A Domicile Remains A Hot Topic For Global Reinsurers Sep 10

Abstract
For global reinsurance companies, the choice of domicile--which can have significant regulatory and tax implications--has always been paramount. While the U.S. remains an important market, Europe and Bermuda continue to vie for the top spot among reinsurers that are launching their businesses or considering a change of address. From the mid-to-late 1990s through 2007, Bermuda was the location of choice for reinsurers that were setting up new businesses. Start-up activity on the island was particularly strong in 2001 to 2002 following the Sept. 11, 2001, terrorist attacks, as well as in 2005 to 2006 after Hurricanes Katrina, Rita, and Wilma. Demand for reinsurance increased substantially during those times, and Bermuda--which offered relatively quick regulatory approval to begin operations, favorable tax...

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Research Type: Commentary
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General Reinsurance Corp.,Hannover Rueckversicherung AG,Swiss Re Life & Health Ltd.,Everest Reinsurance Co.,Swiss Re Frankona Rueckversicherungs Aktiengesellschaft,Swiss Reinsurance America Corp.,Swiss Reinsurance Co. Ltd.,European Reinsurance Co. of Zurich,Munich Reins America Inc.,AXA Re,GE Reinsurance Corp.,Odyssey Reinsurance Co.,ACE Ltd.,GLOBALE Rueckversicherungs-AG,Royal & Sun Alliance Reinsurance Ltd.,National Indemnity Co.,AXA Corporate Solutions Reinsurance Co.,The Copenhagen Reinsurance Co. Ltd.,Lloyd's,SCOR SE,Swiss Re Denmark Reinsurance A/S,Reassure America Life Insurance Co.,Gerling Global Re Corp. of America,Continental Reinsurance Corp.,Westport Insurance Corp.,Centre Solutions (Bermuda) Ltd.,Scandinavian Reinsurance Co. 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Ltd.,QBE Reinsurance (Europe) Ltd.,Assured Guaranty Re Overseas Ltd.,Hartford International Life Reassurance Corp.,Trans Re Zurich ,Alea Europe AG,PXRE Reinsurance Co.,PartnerRe S.A.,Terra Nova (Bermuda) Insurance Co. Ltd.,NAC Re International Ltd. U.K.,Secura N.V.,General Reinsurance AG,Commercial Risk Re-Insurance Co.,Arig Reinsurance Co. B.S.C. ,Cologne Re of Dublin (The),XL Capital Group,Swiss Re Germany AG,Swiss Re Mexico S.A.,General Reinsurance UK Ltd.,PARIS RE Asia-Pacific Pte. Ltd.,AXA Corporate Solutions Life Reinsurance Co.,SCOR Canada Reinsurance Co.,SCOR Deutschland Ruckversicherungs AG,SCOR Italia Riassicurazioni SpA,SCOR Reinsurance Co. (Asia) Ltd.,SCOR Reinsurance Asia-Pacific,SCOR U.K. Co. Ltd.,Arch Reinsurance Co.,Centre Reinsurance (U.S.) Ltd.,Gothaer Rueckversicherung AG,GE Frankona Reassurance Ltd.,Swiss Re Frankona Reinsurance Ltd.,Swiss Reinsurance Ireland Ltd.,Swiss Re Europe S.A.,Munich Reinsurance Co. of Australasia Ltd.,Swiss Re Australia Ltd.,Swiss Reinsurance Co. (Australian Branch),Swiss Re Australia Ltd. (New Zealand Branch),Partner Reinsurance Co. Ltd.,Renaissance Reinsurance Ltd.,LaSalle Re Ltd.,ACE Tempest Reinsurance Ltd.,Mapfre Re, Compania de Reaseguros, S.A.,Kot Insurance Co. A.G.,The Copenhagen Reinsurance Co. (U.K.) Ltd.,Sorema S.A.,General Reinsurance Australia Ltd.,Inter-Ocean Reinsurance Co. 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K.S.C. ,MNRB Holdings Bhd.,Milli Reasurans T.A.S.,Munich Reinsurance Co. of Canada,Nacional de Reaseguros S.A.,Qatar General Ins. & Reins. Co. S.A.Q.,Singapore Reinsurance Corporation Ltd.,Societe Centrale de Reassurance,Societe Tunisienne de Reassurance,Bestpark International Ltd.,Swiss Reinsurance Co. U.K. Ltd.,Swiss Reinsurance Co. Canada,Tate & Lyle Reinsurance Ltd.,Thai Reinsurance Public Co. Ltd.,Toa Reinsurance Co. ,Trust International Insurance & Reinsurance Co. B.S.C.(c) Trust Re,Universal Malayan Reinsurance Corp.,PartnerRe Ltd.,Oil Investment Corp. Ltd.,Oil Investment (Barbados) Ltd.,IPCRe Ltd.,Muenchener Rueck Italia SpA,New Reinsurance Co.,SPS Reassurance S.A.,BEST RE,SCOR Global Life Reinsurance U.K. Ltd.,Alea (Bermuda) Ltd.,Chevanstell Ltd.,Swiss Re Life & Health Canada,European Specialty Rueckversicherung AG,ESG Reinsurance Ireland Ltd.,ESG Reinsurance Bermuda Ltd.,Annuity & Life Reassurance Ltd.,Royal Bank of Canada Insurance Co. Ltd.,XL Re Ltd.,Forsikringsaktieselskabet K.a.B. International ,Allianz Risk Transfer AG,IRB-Brasil Resseguros S.A.,Swiss Re Life & Health Australia Ltd.,SaXum Reinsurance Ltd.,Gerling Global Life Reinsurance Co. of Australia Pty. Ltd.,Gerling Global Reinsurance Co., Toronto,Gerling Global Reinsurance Co. of Australia Pty. Ltd.,General Reinsurance Africa Ltd.,General Reinsurance Life Australia Ltd.,Munich Reinsurance Co. of Africa Ltd.,Swiss Re Ireland Ltd.,Gaviota Re S.A.,Top Layer Reinsurance Ltd.,Toa Reinsurance Co. of America ,Commercial Risk Reinsurance Co. Ltd.,ACE Bermuda International Reinsurance (Ireland) Ltd.,Aspen Insurance U.K. Ltd.,XL Re Europe SA,SCOR Re Far East PTE Ltd.,Validus Re Europe Ltd.,Tokio Marine Global Re Ltd.,Pacific Life Re Ltd.,Gerling Global International Reinsurance Co. Ltd.,PXRE Reinsurance Ltd.,Everest Reinsurance Holdings Inc.,XL Re Latin America Ltd.,Assured Guaranty Re Ltd.,Allianz Risk Transfer (Bermuda) Ltd.,Allianz Risk Transfer N.V.,RCA Syndicate #1 Ltd.,Tokio Millennium Re Ltd.,Hannover Reinsurance (Ireland) Ltd.,E+S Reinsurance (Ireland) Ltd.,Everest Reinsurance (Bermuda) Ltd.,ING Re (Netherlands) N.V.,Swiss Re Life & Health Nederland N.V.,Polskie Towarzystwo Reasekuracji S.A.,Versicherungskammer Bayern Konzern-Rueckversicherung AG,Mitsui Sumitomo Reinsurance Ltd.,XL Re Ltd. - U.K.,Alea Jersey Ltd.,Alea North America Specialty Insurance Co.,Alea Global Risk Ltd.,ACE Tempest Life Reinsurance Ltd.,SCOR Switzerland AG,DaVinci Reinsurance Ltd.,Omnium Insurance and Reinsurance Co. Ltd.,Scottish Re (U.S.) Inc.,Alea Group Holdings AG,SCOR Global P&C Ireland Ltd.,Brit Insurance Holdings PLC,MS Frontier Reinsurance Ltd.,Equator Reinsurances Ltd.,UNIQA Towarzystwo Ubezpieczen SA,Sweden Reinsurance Co. Ltd.,Hannover Re Bermuda Ltd.,Aspen Insurance Ltd.,AXIS Specialty Reinsurance Co.,Axis Reinsurance Co.,Montpelier Reinsurance Ltd.,Endurance Specialty Insurance Ltd.,AXIS Capital Holdings Ltd.,Endurance Reinsurance Corp. of America,Endurance Worldwide Insurance Ltd.,RGA Life Reinsurance Co. of Canada,SCOR Insurance (UK) Ltd.,QBE del Istmo Mexico Cia de Reaseguros S.A. de C.V.,SCOR Global Life Rueckversicherung AG,Revios Reinsurance International Barbados Ltd.,Revios Reinsurance Barbados Ltd.,SCOR Global Life Reinsurance Ireland Ltd.,Munich Mauritius Reinsurance Co. Ltd.,Hannover Life Reassurance (U.K.) Ltd.,Hannover Life Reassurance of Australasia Ltd.,Hannover Reinsurance Africa Ltd.,Channel Reinsurance Ltd.,Arch Capital Group Ltd.,Pozavarovalnica Sava d.d.,Atradius Reinsurance Ltd.,Flagstone Alliance Insurance & Reinsurance PLC,RGA International Reinsurance Co. Ltd.,AXIS Re Ltd.,Arab Insurance Group (B.S.C.),HCC Reinsurance Co. Ltd.,GuaranteedWeather Re Ltd.,SCOR Global Life SE,Tokio Millennium Re (UK) Ltd.,Moscow Reinsurance Co.,Arch Reinsurance Ltd.,Partner Re Ireland Insurance Ltd.,Malaysian Reinsurance Bhd.,Platinum Underwriters Reinsurance Inc.,Deutsche Rueckversicherung Schweiz AG,Unity Re,Amlin PLC,Amlin AG,UNIQA Re AG,RGA Global Reinsurance Co. Ltd.,Harbor Point Re Ltd.,Takaful Re Ltd. ,SCOR Global P&C SE,Validus Holdings Ltd.,Flagstone Reinsurance Holdings S.A.,Catlin Group Ltd.,Alterra Capital Holdings Ltd.,Asia Capital Reinsurance Group Pte Ltd.,IAG Re Labuan (L) Berhad,Scor International Reinsurance Ireland Ltd.,Sirius International Group Ltd.,Lloyd's Insurance Co. (China) Ltd.,The Shipowners' Mutual Strike Assn. (Bermuda) Ltd.,LEXGARANT Insurance Co. Ltd.,PARIS RE S.A.,PARIS RE Switzerland Ltd.,HSBC Reinsurance Ltd.,Partner Reinsurance Europe plc,Tokio Marine Retakaful Pte. Ltd.,PARIS RE America Insurance Co.,Hannover ReTakaful B.S.C.,HDI-Gerling Welt Service AG,Allied World Assurance Holdings (U.S.) Inc.,PARIS RE RISC Ltd.,Triglav Re, Reinsurance Co. Ltd.,DEVK Rueckversicherungs- und Beteiligungs-AG,Saudi Re for Cooperative Reinsurance Co.,VIG RE zajist'ovna a.s.,Hannover Life Reassurance Bermuda Ltd.,Munich Re of Malta PLC,Hannover Life Reassurance Ireland Ltd.,Arch Reinsurance Europe Underwriting Ltd.,Malath Cooperative Insurance & Reinsurance Co.,Everest Reinsurance Co. (Ireland) Ltd.,Aviva Re Europe Ltd.,SCOR Perestrakhovaniye,SCOR Africa Ltd.,Prevoyance Re,Q-Re LLC