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  1. Home
  2. Help
  3. Frequently Asked Questions

Frequently Asked Questions

  • What is a transfer of reserves?

  • Are there any new items or changes to the BE-140 since it was last conducted for 2013?

  • Can affiliated companies be consolidated into one BE-140 report?

  • Are country transactions based on where the foreign parties are domiciled or the location of insurance coverage?

  • How should I account for mergers and acquisitions?

  • Can we use estimates?

  • How should I report transactions data on the BE-140?

  • How should transactions with international organizations be reported?

  • When reporting data by country, can regions be used instead?

  • Should I net losses against premiums?

  • Should I report on an accrual basis or cash/settlement basis?

  • My company has insurance transactions with the U.S. affiliate of a foreign company. Are these transactions reportable on the BE-140?

  • My company has insurance transactions with our foreign parent. Are these transactions reportable on the BE-140?

  • My company has insurance transactions with one of our foreign affiliates. Is this reportable?

  • Do I need to submit a hard copy of the BE-140 form if I am submitting the form by fax or eFile?

  • How do I obtain a blank copy of the survey?

  • The address and the contact person listed are no longer current. How do I update this information?

  • How should I file the survey?

  • How do I request a filing extension?

  • What is the Secure Messaging System and how do I use it for the BE-140?

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