STAND. COM. REP. NO. 1532 Honolulu, Hawaii , 1999 RE: S.B. No. 1262 H.D. 1 Honorable Calvin K.Y. Say Speaker, House of Representatives Twentieth State Legislature Regular Session of 1999 State of Hawaii Sir: Your Committee on Consumer Protection and Commerce, to which was referred S.B. No. 1262 entitled: "A BILL FOR AN ACT RELATING TO CAPTIVE INSURANCE," begs leave to report as follows: The purpose of this bill is to expand the definition of "captive insurance company" (CIC) to: (1) Establish five classes of CICs, subject to specified minimum capital or surplus requirements that may be increased by the Insurance Commissioner as necessary to preserve solvency; (2) Limit the first two classes to pure CICs and the third class to companies formed as association and risk retention CICs; (3) Designate class 4 CICs as leased capital facilities that, as newly authorized under this proposed law, are allowed to be owned by persons or entities that are not members of the CIC; (4) Designate class 5 CICs as reinsurance companies that are formed for the primary purpose of reinsuring liability, property, or life and health businesses, and that are not class 1 through 4 CICs; STAND. COM. REP. NO. 1532 Page 2 (5) Exempt class 3 to 5 CICs from any National Association of Insurance Commissioners (NAIC) risk-based capital reports filing requirement; and (6) Subject class 4 and 5 CICs to the same one percent tax imposed on the gross premiums of association CICs and risk retention CICs, where no premium tax is otherwise paid to this State on those amounts. The Insurance Commissioner of the Department of Commerce and Consumer Affairs testified in support of the provisions for classes 1 to 4 CICs, but recommended deleting all provisions affecting class 5 CICs. Hawaii Insurers Council testified in opposition only to those portions of the bill creating the class 5 CICs. Testimony in general support of this measure was presented by J&H Marsh & McLennan Management, Inc. and by the Hawaii Captive Insurance Council (HCIC). HCIC also testified that it would be willing to work further with the Insurance Commissioner on areas of concern, and therefore would not object to deleting provisions creating the class 5 companies in this bill. Your Committee recognizes that there are various issues that require further refinement and discussion by the interested parties, and therefore your Committee has amended this bill to replace its contents with that of the House companion bill, H.B. No. 1623, H.D. 1, which was passed out earlier this session by your Committee, and your Committee has made further substantive amendments to delete all references to the class 5 CICs. As affirmed by the record of votes of the members of your Committee on Consumer Protection and Commerce that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1262, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1262, H.D. 1, and be placed on the calendar for Third Reading. Respectfully submitted on behalf of the members of the Committee on Consumer Protection and Commerce, ______________________________ RON MENOR, Chair