Benefit year

Twelve-month period used by employers for administration of health benefits. Most employers’ benefit year is from January through December. However, a benefit year does not always coincide with a group’s fiscal year. See benefit period .

Benefits

Compensation for loss and other services provided by insurers under terms of insurance contracts.
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MEDICAL,USA,REFERENCE: See: benefit package , benefit products , and Social Security benefits .
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US: The amount payable by the insurance company to a claimant, assignee or beneficiary under each coverage.
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The financial reimbursement and other services provided insured by insurers under the terms of an insurance contract such as benefits as prescribed by the Employees Compensation Act.

Benefits in kind

Non-cash benefits for employees, such as private medical insurance. The amount paid for such benefits is added to the employee’s taxable income for tax purposes. The benefits are shown on form P11D and their value counts towards the calculation of maximum Inland Revenue pension benefits.

Bermuda

Global insurance centre focusing on reinsurance and insurance services for large companies. It accommodates captive insurance companies. ACE and XL, set up to selfinsure the asbestosis risk of US companies, and other Bermudan companies, have become independent and grown through acquisition into large diversified global insurance and reinsurcompanies. Attractions of Bermuda: the absence of corporate or profits taxation; a flexible legal regulatory regime. ance

Bermuda Agreement

An agreement concluded in 1946 between the U.K. and the U.S. designed to regulate future international air traffic. Most Governments accept its principles and follow it inter-alia by limiting traffic rights on international routes to one or two carriers.

Berne Union

The union, through its 51 members from 42 countries and locations, works for international acceptance of sound principles of export credit insurance and foreign investment insurance. The union is a vital forum for the exchange of information, experience and expertise between members. Visit www.berneunion.org.uk.