Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. CS for SB 610
       
       
       
       
       
       
                                Barcode 331102                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/12/2012           .                                
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       The Committee on Budget Subcommittee on General Government
       Appropriations (Diaz de la Portilla) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 628.901, Florida Statutes, is amended to
    6  read:
    7         628.901 Definitions “Captive insurer” defined.—As used in
    8  For the purposes of this part, the term: except as provided in
    9  s. 628.903, a “captive insurer” is a domestic insurer
   10  established under part I to insure the risks of a specific
   11  corporation or group of corporations under common ownership
   12  owned by the corporation or corporations from which it accepts
   13  risk under a contract of insurance.
   14         (1) “Affiliated company” means a company in the same
   15  corporate system as a parent, an industrial insured, or a member
   16  organization by virtue of common ownership, control, operation,
   17  or management.
   18         (2) “Captive insurance company” means a domestic insurer
   19  established under this part. A captive insurance company
   20  includes a pure captive insurance company, special purpose
   21  captive insurance company, or industrial insured captive
   22  insurance company formed and licensed under this part.
   23         (3) “Captive reinsurance company” means a reinsurance
   24  company that is formed and licensed under this part and is
   25  wholly owned by a qualifying reinsurance parent company. A
   26  captive reinsurance company is a stock corporation and may not
   27  directly insure risks. A captive reinsurance company may
   28  reinsure only risks.
   29         (4) “Consolidated debt to total capital ratio” means the
   30  ratio of the sum of all debts and hybrid capital instruments as
   31  described in paragraph (a) to total capital as described in
   32  paragraph (b).
   33         (a) Debts and hybrid capital instruments include, but are
   34  not limited to, all borrowings from banks, all senior debt, all
   35  subordinated debts, all trust preferred shares, and all other
   36  hybrid capital instruments that are not included in the
   37  determination of consolidated GAAP net worth issued and
   38  outstanding.
   39         (b) Total capital consists of all debts and hybrid capital
   40  instruments as described in paragraph (a) plus owners’ equity
   41  determined in accordance with GAAP for reporting to the United
   42  States Securities and Exchange Commission.
   43         (5) “Consolidated GAAP net worth” means the consolidated
   44  owners’ equity determined in accordance with generally accepted
   45  accounting principles for reporting to the United States
   46  Securities and Exchange Commission.
   47         (6) “Controlled unaffiliated business” means a company:
   48         (a) That is not in the corporate system of a parent and
   49  affiliated companies;
   50         (b) That has an existing contractual relationship with a
   51  parent or affiliated company; and
   52         (c) Whose risks are managed by a captive insurance company
   53  in accordance with s. 628.919.
   54         (7) “GAAP” means generally accepted accounting principles.
   55         (8) “Industrial insured” means an insured that:
   56         (a) Has gross assets in excess of $50 million;
   57         (b) Procures insurance through the use of a full-time
   58  employee of the insured who acts as an insurance manager or
   59  buyer or through the services of a person licensed as a property
   60  and casualty insurance agent, broker, or consultant in such
   61  person’s state of domicile;
   62         (c) Has at least 100 full-time employees; and
   63         (d) Pays annual premiums of at least $200,000 for each line
   64  of insurance purchased from the industrial insured captive
   65  insurer or at least $75,000 for any line of coverage in excess
   66  of at least $25 million in the annual aggregate. The purchase of
   67  umbrella or general liability coverage in excess of $25 million
   68  in the annual aggregate shall be deemed to be the purchase of a
   69  single line of insurance.
   70         (9) “Industrial insured captive insurance company” means a
   71  captive insurance company that provides insurance only to the
   72  industrial insureds that are its stockholders or members, and
   73  affiliates thereof, or to the stockholders, and affiliates
   74  thereof, of its parent corporation. An industrial insured
   75  captive insurance company can also provide reinsurance to
   76  insurers only on risks written by such insurers for the
   77  industrial insureds that are the stockholders or members, and
   78  affiliates thereof, of the industrial insured captive insurer,
   79  or the stockholders, and affiliates thereof, of the parent
   80  corporation of the industrial insured captive insurer.
   81         (10) “Office” means the Office of Insurance Regulation.
   82         (11) “Parent” means any corporation, limited liability
   83  company, partnership, or individual that directly or indirectly
   84  owns, controls, or holds with power to vote more than 50 percent
   85  of the outstanding voting interests of a captive insurance
   86  company.
   87         (12) “Pure captive insurance company” means a company that
   88  insures risks of its parent, affiliated companies, controlled
   89  unaffiliated businesses, or a combination thereof.
   90         (13) “Qualifying reinsurer parent company” means a
   91  reinsurer which currently holds a certificate of authority,
   92  letter of eligibility or is an accredited or a satisfactory non
   93  approved reinsurer in this state possessing a consolidated GAAP
   94  net worth of at least $500 million and a consolidated debt to
   95  total capital ratio of not greater than 0.50.
   96         (14) “Special purpose captive insurance company” means a
   97  captive insurance company that is formed or licensed under this
   98  chapter that does not meet the definition of any other type of
   99  captive insurance company defined in this section.
  100         (15) “Treasury rates” means the United States Treasury
  101  STRIPS asked yield as published in the Wall Street Journal as of
  102  a balance sheet date.
  103         Section 2. Section 628.905, Florida Statutes, is amended to
  104  read:
  105         628.905 Licensing; authority.—
  106         (1) A Any captive insurer, if when permitted by its charter
  107  or articles of incorporation, may apply to the office for a
  108  license to do any and all insurance authorized under the
  109  insurance code, provide commercial property, commercial
  110  casualty, and commercial marine insurance coverage other than
  111  workers’ compensation and employer’s liability, life, health,
  112  personal motor vehicle, and personal residential property
  113  insurance coverage, except that: an industrial insured captive
  114  insurer may apply for a license to provide workers’ compensation
  115  and employer’s liability insurance as set forth in subsection
  116  (6).
  117         (a) A pure captive insurance company may not insure any
  118  risks other than those of its parent, affiliated companies,
  119  controlled unaffiliated businesses, or a combination thereof.
  120         (b) An industrial insured captive insurance company may not
  121  insure any risks other than those of the industrial insureds
  122  that comprise the industrial insured group and their affiliated
  123  companies.
  124         (c) A special purpose captive insurance company may insure
  125  only the risks of its parent.
  126         (d) A captive insurance company may not accept or cede
  127  reinsurance except as provided in this part.
  128         (2) To conduct insurance business in this state, a No
  129  captive insurer, other than an industrial insured captive
  130  insurer must:, shall insure or accept reinsurance on any risks
  131  other than those of its parent and affiliated companies.
  132         (a) Obtain from the office a license authorizing it to
  133  conduct insurance business in this state;
  134         (b) Hold at least one board of directors’ meeting each year
  135  in this state;
  136         (c) Maintain its principal place of business in this state;
  137  and
  138         (d) Appoint a resident registered agent to accept service
  139  of process and to otherwise act on its behalf in this state. In
  140  the case of a captive insurance company formed as a corporation
  141  or a nonprofit corporation, if the registered agent cannot with
  142  reasonable diligence be found at the registered office of the
  143  captive insurance company, the Chief Financial Officer of this
  144  state must be an agent of the captive insurance company upon
  145  whom any process, notice, or demand may be served.
  146         (3) Before receiving a license, a captive insurance company
  147  formed as a corporation or a nonprofit corporation must file
  148  with the office a certified copy of its articles of
  149  incorporation and bylaws, a statement under oath of its
  150  president and secretary showing its financial condition, and any
  151  other statements or documents required by the office. In
  152  addition, an applicant captive insurance company must file with
  153  the office evidence of:
  154         (a) The amount and liquidity of the proposed captive
  155  insurance company’s assets relative to the risks to be assumed;
  156         (b) The adequacy of the expertise, experience, and
  157  character of the person or persons who will manage the company;
  158         (c) The overall soundness of the company’s plan of
  159  operation;
  160         (d) The adequacy of the loss prevention programs of the
  161  company’s parent, member organizations, or industrial insureds,
  162  as applicable; and
  163         (e) Any other factors considered relevant by the office in
  164  ascertaining whether the company will be able to meet its policy
  165  obligations. In addition to information otherwise required by
  166  this code, each applicant captive insurer shall file with the
  167  office evidence of the adequacy of the loss prevention program
  168  of its insureds.
  169         (4) A captive insurance company or captive reinsurance
  170  company must pay to the office a nonrefundable fee of $1,500 for
  171  processing its application for license.
  172         (a) A captive insurance company or captive reinsurance
  173  company must also pay an annual renewal fee of $1,000.
  174         (b) The office may charge a fee of $5 for any document
  175  requiring certification of authenticity or the signature of the
  176  commissioner or his or her designee. An industrial insured
  177  captive insurer need not be incorporated in this state if it has
  178  been validly incorporated under the laws of another
  179  jurisdiction.
  180         (5) If the commissioner is satisfied that the documents and
  181  statements filed by the captive insurance company comply with
  182  this chapter, the commissioner may grant a license authorizing
  183  the company to conduct insurance business in this state until
  184  the next succeeding March 1, at which time the license may be
  185  renewed. An industrial insured captive insurer is subject to all
  186  provisions of this part except as otherwise indicated.
  187         (6) Upon approval of the office, a foreign or alien captive
  188  insurance company may become a domestic captive insurance
  189  company by complying with all of the requirements of law
  190  relative to the organization and licensing of a domestic captive
  191  insurance company of the same or equivalent type in this state
  192  and by filing with the Secretary of State its charter or other
  193  organizational documents, together with any appropriate
  194  amendments that have been adopted in accordance with the laws of
  195  this state to bring the charter or other organizational
  196  documents into compliance with the laws of this state, along
  197  with a certificate of good standing issued by the office. The
  198  captive insurance company is then entitled to the necessary or
  199  appropriate certificates and licenses to continue transacting
  200  business in this state and is subject to the authority and
  201  jurisdiction of this state. In connection with this
  202  redomestication, the office may waive any requirements for
  203  public hearings. It is not necessary for a captive insurance
  204  company redomesticating into this state to merge, consolidate,
  205  transfer assets, or otherwise engage in any other
  206  reorganization, other than as specified in this section. An
  207  industrial insured captive insurer may not provide workers’
  208  compensation and employer’s liability insurance except in excess
  209  of at least $25 million in the annual aggregate.
  210         (7) An industrial insured captive insurance company need
  211  not be incorporated in this state if it has been validly
  212  incorporated under the laws of another jurisdiction.
  213         Section 3. Section 628.906, Florida Statutes, is created to
  214  read:
  215         628.906 Application requirements; restrictions on
  216  eligibility of officers and directors.—
  217         (1) To evidence competence and trustworthiness of its
  218  officers and directors, the application for a license to act as
  219  a captive insurance company or captive reinsurance company shall
  220  include, but not be limited to, background investigations,
  221  biographical affidavits, and fingerprint cards for all officers
  222  and directors. Fingerprints must be taken by a law enforcement
  223  agency or other entity approved by the office, be accompanied by
  224  the fingerprint processing fee specified in s. 624.501, and
  225  processed in accordance with s. 624.34.
  226         (2) The office may deny, suspend, or revoke the license to
  227  transact captive insurance or captive reinsurance in this state
  228  if any person who was an officer or director of an insurer,
  229  reinsurer, captive insurance company, captive reinsurance
  230  company, financial institution, or financial services business
  231  doing business in the United States, any state, or under the law
  232  of any other country and who served in that capacity within the
  233  2-year period prior to the date the insurer, reinsurer, captive
  234  insurance company, captive reinsurance company, financial
  235  institution, or financial services business became insolvent,
  236  serves as an officer or director of a captive insurance company
  237  or officer or director of a captive reinsurance company licensed
  238  in this state unless the officer or director demonstrates that
  239  his or her personal actions or omissions were not a contributing
  240  cause to the insolvency or unless the officer or director is
  241  immediately removed from the captive insurance company or
  242  captive reinsurance company.
  243         (3) The office may deny, suspend, or revoke the license to
  244  transact insurance or reinsurance in this state of a captive
  245  insurance company or captive reinsurance company if any officer
  246  or director, any stockholder that owns 10 percent or more of the
  247  outstanding voting securities of the captive insurance company
  248  or captive reinsurance company, or incorporator has been found
  249  guilty of, or has pleaded guilty or nolo contendere to, any
  250  felony or crime involving moral turpitude, including a crime of
  251  dishonesty or breach of trust, punishable by imprisonment of 1
  252  year or more under the law of the United States or any state
  253  thereof or under the law of any other country without regard to
  254  whether a judgment of conviction has been entered by the court
  255  having jurisdiction in such case. However, in the case of a
  256  captive insurance company or captive reinsurance company
  257  operating under a subsisting license, the captive insurance
  258  company or captive reinsurance company shall remove any such
  259  person immediately upon discovery of the conditions set forth in
  260  this subsection when applicable to such person or upon the order
  261  of the office, and the failure to so act shall be grounds for
  262  revocation or suspension of the captive insurance company’s or
  263  captive reinsurance company’s license.
  264         Section 4. Section 628.907, Florida Statutes, is amended to
  265  read:
  266         628.907 Minimum capital and net assets requirements;
  267  restriction on payment of dividends surplus.—
  268         (1)A No captive insurer may not shall be issued a license
  269  unless it possesses and thereafter maintains:
  270         (1) unimpaired paid-in capital of:
  271         (a) In the case of a pure captive insurance company, at
  272  least $100,000. $500,000; and
  273         (b) In the case of an industrial insured captive insurance
  274  company incorporated as a stock insurer, at least $200,000.
  275         (c) In the case of a special purpose captive insurance
  276  company, an amount determined by the office after giving due
  277  consideration to the company’s business plan, feasibility study,
  278  and pro forma financial statements and projections, including
  279  the nature of the risks to be insured.
  280         (2) The office may not issue a license to a captive
  281  insurance company incorporated as a nonprofit corporation unless
  282  the company possesses and maintains unrestricted net assets of:
  283         (a) In the case of a pure captive insurance company,
  284  Unimpaired surplus of at least $250,000.
  285         (b) In the case of a special purpose captive insurance
  286  company, an amount determined by the office after giving due
  287  consideration to the company’s business plan, feasibility study,
  288  and pro forma financial statements and projections, including
  289  the nature of the risks to be insured.
  290         (3) Contributions to a captive insurance company
  291  incorporated as a nonprofit corporation must be in the form of
  292  cash, cash equivalent, or an irrevocable letter of credit issued
  293  by a bank chartered by this state or a member bank of the
  294  Federal Reserve System with a branch office in this state, or as
  295  approved by the office.
  296         (4) For purposes of this section, the office may issue a
  297  license expressly conditioned upon the captive insurance company
  298  providing to the office satisfactory evidence of possession of
  299  the minimum required unimpaired paid-in capital. Until this
  300  evidence is provided, the captive insurance company may not
  301  issue any policy, assume any liability, or otherwise provide
  302  coverage. The office may revoke the conditional license if
  303  satisfactory evidence of the required capital is not provided
  304  within a maximum period of time, not to exceed 1 year, to be
  305  established by the office at the time the conditional license is
  306  issued.
  307         (5) The office may prescribe additional capital or net
  308  assets based upon the type, volume, and nature of insurance
  309  business transacted. Contributions in connection with these
  310  prescribed additional net assets or capital must be in the form
  311  of:
  312         (a) Cash;
  313         (b) Cash equivalent;
  314         (c) An irrevocable letter of credit issued by a bank
  315  chartered by this state or a member bank of the Federal Reserve
  316  System with a branch office in this state, or as approved by the
  317  office; or
  318         (d) Securities invested as provided in part II of chapter
  319  625.
  320         (6) A captive insurance company may not pay a dividend out
  321  of, or other distribution with respect to, capital or surplus in
  322  excess of the limitations set forth in this chapter without the
  323  prior approval of the office. Approval of an ongoing plan for
  324  the payment of dividends or other distributions must be
  325  conditioned upon the retention, at the time of each payment, of
  326  capital or surplus in excess of amounts specified by, or
  327  determined in accordance with formulas approved by, the office.
  328         (7) An irrevocable letter of credit that is issued by a
  329  financial institution other than a bank chartered by this state
  330  or a member bank of the Federal Reserve System must meet the
  331  same standards as an irrevocable letter of credit that has been
  332  issued by a bank chartered by this state or a member bank of the
  333  Federal Reserve System.
  334         Section 5. Section 628.908, Florida Statutes, is created to
  335  read:
  336         628.908 Surplus requirements; restriction on payment of
  337  dividends.—
  338         (1) The office may not issue a license to a captive
  339  insurance company unless the company possesses and maintains
  340  unimpaired surplus of:
  341         (a) In the case of a pure captive insurance company, at
  342  least $150,000.
  343         (b) In the case of an industrial insured captive insurance
  344  company incorporated as a stock insurer, at least $300,000.
  345         (c) In the case of an industrial insured captive insurance
  346  company incorporated as a mutual insurer, at least $500,000.
  347         (d) In the case of a special purpose captive insurance
  348  company, an amount determined by the office after giving due
  349  consideration to the company’s business plan, feasibility study,
  350  and pro forma financial statements and projections, including
  351  the nature of the risks to be insured.
  352         (2) For purposes of this section, the office may issue a
  353  license expressly conditioned upon the captive insurance company
  354  providing to the office satisfactory evidence of possession of
  355  the minimum required unimpaired surplus. Until this evidence is
  356  provided, the captive insurance company may not issue any
  357  policy, assume any liability, or otherwise provide coverage. The
  358  office may revoke the conditional license if satisfactory
  359  evidence of the required surplus is not provided within a
  360  maximum period of time, not to exceed 1 year, to be established
  361  by the office at the time the conditional license is issued.
  362         (3) A captive insurance company may not pay a dividend out
  363  of, or other distribution with respect to, capital or surplus in
  364  excess of the limitations set forth in this chapter without the
  365  prior approval of the office. Approval of an ongoing plan for
  366  the payment of dividends or other distribution must be
  367  conditioned upon the retention, at the time of each payment, of
  368  capital or surplus in excess of amounts specified by, or
  369  determined in accordance with formulas approved by, the office.
  370         (4) An irrevocable letter of credit that is issued by a
  371  financial institution other than a bank chartered by this state
  372  or a member bank of the Federal Reserve System must meet the
  373  same standards as an irrevocable letter of credit that has been
  374  issued by a bank chartered by this state or a member bank of the
  375  Federal Reserve System.
  376         Section 6. Section 628.909, Florida Statutes, is amended to
  377  read:
  378         628.909 Applicability of other laws.—
  379         (1) The Florida Insurance Code does shall not apply to
  380  captive insurers or industrial insured captive insurers except
  381  as provided in this part and subsections (2) and (3).
  382         (2) The following provisions of the Florida Insurance Code
  383  shall apply to captive insurers who are not industrial insured
  384  captive insurers to the extent that such provisions are not
  385  inconsistent with this part:
  386         (a) Chapter 624, except for ss. 624.407, 624.408, 624.4085,
  387  624.40851, 624.4095, 624.425, and 624.426.
  388         (b) Chapter 625, part II.
  389         (c) Chapter 626, part IX.
  390         (d) Sections 627.730-627.7405, when no-fault coverage is
  391  provided.
  392         (e) Chapter 628.
  393         (3) The following provisions of the Florida Insurance Code
  394  shall apply to industrial insured captive insurers to the extent
  395  that such provisions are not inconsistent with this part:
  396         (a) Chapter 624, except for ss. 624.407, 624.408, 624.4085,
  397  624.40851, 624.4095, 624.425, 624.426, and 624.609(1).
  398         (b) Chapter 625, part II, if the industrial insured captive
  399  insurer is incorporated in this state.
  400         (c) Chapter 626, part IX.
  401         (d) Sections 627.730-627.7405 when no-fault coverage is
  402  provided.
  403         (e) Chapter 628, except for ss. 628.341, 628.351, and
  404  628.6018.
  405         Section 7. Section 628.910, Florida Statutes, is created to
  406  read:
  407         628.910 Incorporation options and requirements.—
  408         (1) A pure captive insurance company may be:
  409         (a) Incorporated as a stock insurer with its capital
  410  divided into shares and held by the stockholders; or
  411         (b) Incorporated as a public benefit, mutual benefit, or
  412  religious nonprofit corporation with members in accordance with
  413  the Florida Not For Profit Corporation Act.
  414         (2) An industrial insured captive insurance company may be:
  415         (a) Incorporated as a stock insurer with its capital
  416  divided into shares and held by the stockholders; or
  417         (b) Incorporated as a mutual insurer without capital stock,
  418  the governing body of which is elected by its members.
  419         (3) A captive insurance company may not have fewer than
  420  three incorporators of whom not fewer than two must be residents
  421  of this state.
  422         (4) In the case of a captive insurance company formed as a
  423  corporation or a nonprofit corporation, before the articles of
  424  incorporation are transmitted to the Secretary of State, the
  425  incorporators shall file the articles of incorporation in
  426  triplicate with the office. The office shall promptly examine
  427  the articles of incorporation. If it finds that the articles of
  428  incorporation conform to law, it shall endorse its approval on
  429  each of the triplicate originals of the articles of
  430  incorporation, retain one copy for its files, and return the
  431  remaining copies to the incorporators for filing with the
  432  Department of State.
  433         (5) The articles of incorporation, the certificate issued
  434  pursuant to this section, and the organization fees required by
  435  the Florida Business Corporation Act or the Florida Not For
  436  Profit Corporation Act, as applicable, must be transmitted to
  437  the Secretary of State, who must record the articles of
  438  incorporation and the certificate.
  439         (6) The capital stock of a captive insurance company
  440  incorporated as a stock insurer must be issued at par value of
  441  not less than $1 or more than $100 per share.
  442         (7) In the case of a captive insurance company formed as a
  443  corporation or a nonprofit corporation, at least one of the
  444  members of the board of directors of a captive insurance company
  445  incorporated in this state must be a resident of this state.
  446         (8) A captive insurance company formed as a corporation or
  447  a nonprofit corporation, pursuant to the provisions of this
  448  chapter, has the privileges and is subject to the provisions of
  449  the general corporation law, including the Florida Not For
  450  Profit Corporation Act for nonprofit corporations, as
  451  applicable, as well as the applicable provisions contained in
  452  this chapter. If a conflict occurs between a provision of the
  453  general corporation law, including the Florida Not For Profit
  454  Corporation Act for nonprofit corporations, as applicable, and a
  455  provision of this chapter, the latter controls. The provisions
  456  of this title pertaining to mergers, consolidations,
  457  conversions, mutualizations, and redomestications apply in
  458  determining the procedures to be followed by a captive insurance
  459  company in carrying out any of the transactions described in
  460  such provisions, except that the office may waive or modify the
  461  requirements for public notice and hearing in accordance with
  462  rules the office may adopt addressing categories of
  463  transactions. If a notice of public hearing is required, but no
  464  one requests a hearing, the office may cancel the hearing.
  465         (9) The articles of incorporation or bylaws of a captive
  466  insurance company may authorize a quorum of a board of directors
  467  to consist of no fewer than one-third of the fixed or prescribed
  468  number of directors as provided for by the Florida Business
  469  Corporation Act or the Florida Not For Profit Corporation Act.
  470         Section 8. Section 628.911, Florida Statutes, is amended to
  471  read:
  472         628.911 Reports and statements.—
  473         (1) A captive insurance company may insurer shall not be
  474  required to make any annual report except as provided in this
  475  part section.
  476         (2) Annually no later than March 1, a captive insurance
  477  company or a captive reinsurance company insurer shall, within
  478  60 days after the end of its fiscal year and as often as the
  479  office may deem necessary, submit to the office a report of its
  480  financial condition verified by oath of two of its executive
  481  officers. Except as provided in this part, a captive insurance
  482  company or a captive reinsurance company must report using
  483  generally accepted accounting principles, unless the office
  484  approves the use of statutory accounting principles, with useful
  485  or necessary modifications or adaptations required or approved
  486  or accepted by the office for the type of insurance and kinds of
  487  insurers to be reported upon, and as supplemented by additional
  488  information required by the office. The Financial Services
  489  Commission may adopt by rule the form in which captive insurance
  490  companies insurers shall report.
  491         (3) A captive insurance company may make written
  492  application for filing the required report on a fiscal year end
  493  that is consistent with the parent company’s fiscal year. If an
  494  alternative reporting date is granted, the annual report is due
  495  60 days after the fiscal year end.
  496         Section 9. Section 628.912, Florida Statutes, is created to
  497  read:
  498         628.912 Discounting of loss and loss adjustment expense
  499  reserves.—
  500         (1) A captive reinsurance company may discount its loss and
  501  loss adjustment expense reserves at treasury rates applied to
  502  the applicable payments projected through the use of the
  503  expected payment pattern associated with the reserves.
  504         (2) A captive reinsurance company must file annually an
  505  actuarial opinion on loss and loss adjustment expense reserves
  506  provided by an independent actuary. The actuary may not be an
  507  employee of the captive reinsurance company or its affiliates.
  508         (3) The office may disallow the discounting of reserves if
  509  a captive reinsurance company violates a provision of this part.
  510         Section 10. Section 628.913, Florida Statutes, is amended
  511  to read:
  512         (Substantial rewording of section. See
  513         s. 628.913, F.S., for present text.)
  514         628.913 Captive reinsurance companies.—
  515         (1) A captive reinsurance company, if permitted by its
  516  articles of incorporation or charter, may apply to the office
  517  for a license to write reinsurance covering property and
  518  casualty insurance or reinsurance contracts. A captive
  519  reinsurance company authorized by the office may write
  520  reinsurance contracts covering risks in any state; however, a
  521  captive reinsurance company authorized by the office may not
  522  directly insure risks.
  523         (2) To conduct business in this state, a captive
  524  reinsurance company must:
  525         (a) Obtain from the office a license authorizing it to
  526  conduct business as a captive reinsurance company in this state;
  527         (b) Hold at least one board of directors’ meeting each year
  528  in this state;
  529         (c) Maintain its principal place of business in this state;
  530  and
  531         (d) Appoint a registered agent to accept service of process
  532  and act otherwise on its behalf in this state.
  533         (3) Before receiving a license, a captive reinsurance
  534  company must file with the office:
  535         (a) A certified copy of its charter and bylaws;
  536         (b) A statement under oath of its president and secretary
  537  showing its financial condition; and
  538         (c) Other documents required by the office.
  539         (4) In addition to the information required by this
  540  section, the captive reinsurance company must file with the
  541  office evidence of:
  542         (a) The amount and liquidity of the captive reinsurance
  543  company’s assets relative to the risks to be assumed;
  544         (b) The adequacy of the expertise, experience, and
  545  character of the person who manages the company;
  546         (c) The overall soundness of the company’s plan of
  547  operation; and
  548         (d) Other overall factors considered relevant by the office
  549  in ascertaining if the company would be able to meet its policy
  550  obligations.
  551         Section 11. Section 628.914, Florida Statutes, is created
  552  to read:
  553         628.914 Minimum capitalization or reserves for captive
  554  reinsurance companies.—
  555         (1) The office may not issue a license to a captive
  556  reinsurance company unless the company possesses and maintains
  557  capital or unimpaired surplus of at least the greater of $300
  558  million or 10 percent of reserves. The surplus may be in the
  559  form of cash or securities as permitted by part II of chapter
  560  625.
  561         (2) The office may prescribe additional capital or surplus
  562  based upon the type, volume, and nature of the insurance
  563  business transacted.
  564         (3) A captive reinsurance company may not pay a dividend
  565  out of, or other distribution with respect to, capital or
  566  surplus in excess of the limitations without the prior approval
  567  of the office. Approval of an ongoing plan for the payment of
  568  dividends or other distributions must be conditioned upon the
  569  retention, at the time of each payment, of capital or surplus in
  570  excess of amounts specified by, or determined in accordance with
  571  formulas approved by, the office.
  572         Section 12. Section 628.9141, Florida Statutes, is created
  573  to read:
  574         628.9141 Incorporation of a captive reinsurance company.—
  575         (1) A captive reinsurance company must be incorporated as a
  576  stock insurer with its capital divided into shares and held by
  577  its shareholders.
  578         (2) A captive reinsurance company may not have fewer than
  579  three incorporators of whom at least two must be residents of
  580  this state.
  581         (3) Before the articles of incorporation are transmitted to
  582  the Secretary of State, the incorporators must comply with all
  583  the requirements of s. 628.091.
  584         (4) The capital stock of a captive reinsurance company must
  585  be issued at par value of not less than $1 or more than $100 per
  586  share.
  587         (5) At least one of the members of the board of directors
  588  of a captive reinsurance company incorporated in this state must
  589  be a resident of this state.
  590         Section 13. Section 628.9142, Florida Statutes, is created
  591  to read:
  592         628.9142 Reinsurance; effect on reserves.—
  593         (1) A captive insurance company may provide reinsurance, as
  594  authorized in this part, on risks ceded by any other insurer.
  595         (2) A captive insurance company may take credit for
  596  reserves on risks or portions of risks ceded to authorized
  597  insurers or reinsurers and unauthorized insurers or reinsurers
  598  complying with s. 624.610. A captive insurer may not take credit
  599  for reserves on risks or portions of risks ceded to an
  600  unauthorized insurer or reinsurer if the insurer or reinsurer is
  601  not in compliance with s. 624.610.
  602         Section 14. Section 628.918, Florida Statutes, is created
  603  to read:
  604         628.918 Management of assets of captive reinsurance
  605  company.—At least 35 percent of the assets of a captive
  606  reinsurance company must be managed by an asset manager
  607  domiciled in this state.
  608         Section 15. Section 628.919, Florida Statutes, is created
  609  to read:
  610         628.919 Standards to ensure risk management control by
  611  parent company.—The Financial Services Commission shall adopt
  612  rules establishing standards to ensure that a parent or
  613  affiliated company is able to exercise control of the risk
  614  management function of any controlled unaffiliated business to
  615  be insured by the pure captive insurance company.
  616         Section 16. Section 628.920, Florida Statutes, is created
  617  to read:
  618         628.920 Eligibility of licensed captive insurance company
  619  for certificate of authority to act as insurer.—A licensed
  620  captive insurance company that meets the necessary requirements
  621  of this part imposed upon an insurer must be considered for
  622  issuance of a certificate of authority to act as an insurer in
  623  this state.
  624         Section 17. Paragraph (e) of subsection (2) of section
  625  626.7491, Florida Statutes, is amended to read:
  626         626.7491 Business transacted with producer controlled
  627  property and casualty insurer.—
  628         (2) DEFINITIONS.—As used in this section:
  629         (e) “Licensed insurer” or “insurer” means any person, firm,
  630  association, or corporation licensed to transact a property or
  631  casualty insurance business in this state. The following are not
  632  licensed insurers for the purposes of this section:
  633         1. Any risk retention group as defined in:
  634         a. The Superfund Amendments Reauthorization Act of 1986,
  635  Pub. L. No. 99-499, 100 Stat. 1613 (1986);
  636         b. The Risk Retention Act, 15 U.S.C. ss. 3901 et seq. (1982
  637  and Supp. 1986); or
  638         c. Section 627.942(9).
  639         2. Any residual market pool or joint underwriting authority
  640  or association; and
  641         3. Any captive insurance company insurer as defined in s.
  642  628.901.
  643         Section 18. Section 628.903, Florida Statutes, is repealed.
  644         Section 19. This act shall take effect upon becoming a law.
  645  
  646  
  647  ================= T I T L E  A M E N D M E N T ================
  648         And the title is amended as follows:
  649         Delete everything before the enacting clause
  650  and insert:
  651                        A bill to be entitled                      
  652         An act relating to captive insurance; amending s.
  653         628.901, F.S.; providing definitions; amending s.
  654         628.905, F.S.; expanding the kinds of insurance for
  655         which a captive insurer may seek licensure; limiting
  656         the risks that certain captive insurers may insure;
  657         specifying requirements and conditions relating to a
  658         captive insurer’s authority to conduct business;
  659         requiring that before licensure certain captive
  660         insurers must file or submit to the Office of
  661         Insurance Regulation specified information, documents,
  662         and statements; requiring a captive insurance company
  663         to file specific evidence with the office relating to
  664         the financial condition and quality of management and
  665         operations of the company; specifying certain fees to
  666         be paid by captive insurance companies; authorizing a
  667         foreign or alien captive insurance company to become a
  668         domestic captive insurance company by complying with
  669         specified requirements; authorizing the office to
  670         waive any requirements for public hearings relating to
  671         the redomestication of an alien captive insurance
  672         company; creating s. 628.906, F.S.; requiring
  673         biographical affidavits, background investigations,
  674         and fingerprint cards for all officers and directors;
  675         providing restrictions on officers and directors
  676         involved with insolvent insurers under certain
  677         conditions; providing restrictions on officers and
  678         directors found guilty of, or that have pleaded guilty
  679         or nolo contendere to, any felony or crime involving
  680         moral turpitude, including a crime of dishonesty or
  681         breach of trust; amending s. 628.907, F.S.; revising
  682         capitalization requirements for specified captive
  683         insurance companies; requiring capital of specified
  684         captive insurance companies to be held in certain
  685         forms; requiring contributions to captive insurance
  686         companies that are stock insurer corporations to be in
  687         a certain form; authorizing the office to issue a
  688         captive insurance company license conditioned upon
  689         certain evidence relating to possession of specified
  690         capital; authorizing revocation of a conditional
  691         license under certain circumstances; authorizing the
  692         office to prescribe certain additional capital and net
  693         asset requirements; requiring such additional
  694         requirements relating to capital and net assets to be
  695         held in specified forms; requiring dividends or
  696         distributions of capital or surplus to meet certain
  697         conditions and be approved by the office; requiring
  698         certain irrevocable letters of credit to meet certain
  699         standards; creating s. 628.908, F.S.; prohibiting the
  700         issuance of a license to specified captive insurance
  701         companies unless such companies possess and maintain
  702         certain levels of unimpaired surplus; authorizing the
  703         office to condition issuance of a captive insurance
  704         company license upon the provision of certain evidence
  705         relating to the possession of a minimum amount of
  706         unimpaired surplus; authorizing revocation of a
  707         conditional license under certain circumstances;
  708         requiring dividends or distributions of capital or
  709         surplus to meet certain conditions and be approved by
  710         the office; requiring certain irrevocable letters of
  711         credit to meet certain standards; amending s. 628.909,
  712         F.S.; providing for applicability of certain statutory
  713         provisions to specified captive insurers; creating s.
  714         628.910, F.S.; providing requirements, options, and
  715         conditions relating to how a captive insurance company
  716         may be incorporated or organized as a business;
  717         amending s. 628.911, F.S.; providing reporting
  718         requirements for specified captive insurance companies
  719         and captive reinsurance companies; creating s.
  720         628.912, F.S.; authorizing a captive reinsurance
  721         company to discount specified losses subject to
  722         certain conditions; amending s. 628.913, F.S.;
  723         authorizing a captive reinsurance company to apply to
  724         the office for licensure to write reinsurance covering
  725         property and casualty insurance or reinsurance
  726         contracts; authorizing the office to allow a captive
  727         reinsurance company to write reinsurance contracts
  728         covering risks in any state; specifying that a captive
  729         reinsurance company is subject to specified
  730         requirements and must meet specified conditions to
  731         conduct business in this state; creating s. 628.914,
  732         F.S.; specifying requirements and conditions relating
  733         to the capitalization or maintenance of reserves by a
  734         captive reinsurance company; creating s. 628.9141,
  735         F.S.; specifying requirements and conditions relating
  736         to the incorporation of a captive reinsurance company;
  737         creating s. 628.9142, F.S.; providing for the effect
  738         on reserves of certain actions taken by a captive
  739         insurance company relating to providing reinsurance
  740         for specified risks; creating s. 628.918, F.S.;
  741         requiring a specified percentage of a captive
  742         reinsurance company’s assets to be managed by an asset
  743         manager domiciled in this state; creating s. 628.919,
  744         F.S.; authorizing the Financial Services Commission to
  745         adopt rules establishing certain standards for control
  746         of an unaffiliated business by a parent or affiliated
  747         company relating to coverage by a pure captive
  748         insurance company; creating s. 628.920, F.S.;
  749         requiring that a licensed captive insurance company
  750         must be considered for issuance of a certificate of
  751         authority as an insurer under certain circumstances;
  752         amending s. 626.7491, F.S.; conforming a cross
  753         reference; repealing s. 628.903, F.S., relating to the
  754         definition of the term “industrial insured captive
  755         insurer,” to conform to changes made by the act;
  756         providing an effective date.