• A BE-140 survey is required of each U.S. insurance company that had insurance transactions with foreign persons in the categories covered by the survey during the 2018 calendar year. Any U.S. insurance company that did not have covered transactions with foreign persons is required to complete the survey through page 6, if notified by BEA about the survey.
  • Any U.S. insurance company that had transactions with foreign persons that exceeded $2 million (positive or negative) in at least one of the insurance categories covered by the survey during calendar year 2018, on an accrual basis, is required to provide data on the total transactions of each of the covered types of insurance transactions and must disaggregate the totals by country and by relationship to the foreign counterparty (foreign affiliate, affiliated foreign group, or unaffiliated foreign person).
  • Any U.S. insurance company that had transactions with foreign persons during calendar year 2018 that were less than $2 million (positive or negative) is required to provide data on total transactions.
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