BBB-rated Bond Exposure for Life Insurers

Life insurers significantly increased their holdings of NAIC Class 2 bonds (bonds with BBB/Baa ratings public rating agencies) in the years since the financial crisis of 2008-2009.

No Surprise – Hallmark Insurer Subsidiaries Downgraded

As if on cue, last Friday (May 5th) A.M. Best downgraded the Hallmark Financial subsidiaries below the critical “A-” level to “B++” (5th highest), citing a “significant decline in Hallmark’s balance sheet strength and operating performance due to continued adverse development in the group’s retained discontinued commercial auto lines.”

Lincoln National Reinsures $28 Billion of Reserves to Fortitude Re

On May 2, 2023, Lincoln National Corp. announced that it had entered into a reinsurance transaction with
Fortitude Reinsurance Company, Ltd. (Fortitude Re), a Bermuda domiciled reinsurer. The transaction comprises $28 billion of reserves (on a statutory accounting basis) and encompasses several blocks of business held by LNC’s life insurance subsidiaries which include:

U.S. Life Insurer Exposure to Less Liquid Bonds

Life insurers have long held a mix of assets with various liquidity profiles, from the very liquid to the
nearly illiquid. Investments with the highest liquidity include investment grade bonds (especially
government bonds), securities with a short remaining duration, and cash and cash equivalents. Less liquid securities include mortgage loans, below investment grade bonds, and alternative investments.

Mortgage Loan Exposure for Life Insurers

Mortgage loans have long been one of the most important asset classes for life insurers. Life insurers do not have substantial direct investments in real estate, but they do participate in real estate investing by loaning money directly to property owners or real estate developers……