Pub. 5 2024 Issue 1

Structure Reinsurance To Get the Most From Your Warranty Programs By TRUIST DEALER SERVICES T ailwinds in the auto retailing business continue to provide resources for dealers to build out programs that strengthen their business model and deliver more value to customers. Properly structured and managed finance and insurance (F&I) reinsurance programs are an example of programs that can deliver a steady boost to dealer financial performance. While dealers need to focus on the product and sales side of these programs, it’s the often-overlooked reinsurance components that can deliver added profitability and provide a means of accumulating assets. The structure of F&I programs often changes over time. Many dealers start by offering warranty plans and service contracts that are directly managed and collateralized by a third-party provider or insurance company. In this arrangement, premiums are deposited into a custodial account that holds the premium reserve funds used to cover warranty and service claims. The provider, or insurer, is responsible for the funds in the custodial account. Profits are earned from any unused funds (profits) retained after claims are paid out. Different reinsurance opportunities emerge as programs mature. By setting up their own reinsurance company and trust, dealers can assume more risk and capture a greater share of the underwriting profits and investment income that these programs generate. How Does a Dealer-Owned Reinsurance Trust Work? A dealer establishes a reinsurance company for the purpose of reinsuring F&I products. This approach shifts the risk to the dealer, but acting as your own reinsurer means you gain more control over how the premium funds are invested — and impacts the returns you earn. Dealer-owned reinsurance companies partner with a commercial insurance company that underwrites the F&I products. Referred to as the “fronting” company, this insurance partner gets a portion of the premiums paid, although the dealer reinsurance company assumes the risk and responsibility for the payment of claims. Unearned Premium Reserve (UPR) funds are used for paying out claims. Premiums are deposited into trust accounts set up by the dealer insurance company. The state, or the insurer, sets guidelines restricting how UPR funds can be invested. WVADA News 20

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